Legal Opinion
Busse v. United States
Court of Appeals for the Seventh Circuit
Decided September 27, 1976No. Nos. 75-2135, 75-2136PublishedCited by 45 opinions
1Opinion of the Court
TONE, Circuit Judge.
This tax refund action presents the issue of whether one who is not liable for a tax but pays it to remove a lien against his property may sue for a refund under 28 U.S.C. § 1346(a)(1). We answer in the negative, as did the District Court. On the other major issue in the case, we reverse a summary judgment and order a trial on the applicability of the “innocent spouse” provision of 26 U.S.C. § 6013(e).
Plaintiff and her husband were divorced on August 26, 1971, at which time the divorce court found that the couple’s total assets had a value of approximately $400,-000. About…
2Cases cited17 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Dictograph Products Co. v. Sonotone Corp.Supreme Court of the United States · 1956
- Walter Jaconski v. Avisun Corporation and W. v. Pangborne & Co., IncCourt of Appeals for the Third Circuit · 1966
- Union Asbestos & Rubber Company, by Change of Name Unarco Industries, Inc. v. Evans Products CompanyCourt of Appeals for the Seventh Circuit · 1964
- First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
12 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States v. WilliamsSupreme Court of the United States · 1995
- Zenith Radio Corp. v. Matsushita Electric Industrial Co.District Court, E.D. Pennsylvania · 1981
- Belk v. Comm'rUnited States Tax Court · 1989
- Lee Martin, of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1988
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
40 more not listed; retrieve them via the Exa API.