Legal Opinion

Erwin M. Swam v. United States of America, William Barry, Robert A. Hanselman and Jay G. Philpott

Court of Appeals for the Seventh Circuit

Decided February 26, 1964No. 14280_1PublishedCited by 69 opinions

1Opinion of the Court

SWYGERT, Circuit Judge.

Erwin M. Swam, plaintiff, brought this action for damages against the United States and three individuals, Jay G. Philpott, Robert A. Hanselman, and William Barry. Philpott was the district director of Internal Revenue at Springfield, Illinois; Hanselman and Barry were his deputies. The action involved the sale of plaintiff’s property for the payment of delinquent federal taxes.

In his complaint plaintiff alleged that he operated an electrical and engineering business in Decatur and Lincoln, Illinois; that a dispute arose with the Internal Revenue Service over the amount…

2Cases cited3 opinions

  1. Morse-Starrett Products Co. v. Steccone. Steccone v. Morse-Starrett Products CoCourt of Appeals for the Ninth Circuit · 1953
  2. Flett v. W. A. Alexander & Co.Court of Appeals for the Seventh Circuit · 1962
  3. Perrin v. Aluminum Co. Of AmericaCourt of Appeals for the Ninth Circuit · 1952

3Cited by69 opinions

  1. Car Carriers, Inc. v. Ford Motor Company and Nu-Car Carriers, Inc.Court of Appeals for the Seventh Circuit · 1984
  2. Raymond J. Van Skiver Alma L. Van Skiver v. United States of America and John DoesCourt of Appeals for the Tenth Circuit · 1992
  3. Harriet H. Hoffman, of the Estate of Ivan M. Hoffman v. Anthony Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Eighth Circuit · 1969
  4. Leonard McKNIGHT, Plaintiff-Appellant, v. UNITED STATES STEEL CORPORATION, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1984
  5. Beatrice Silk v. Hilary SandovalCourt of Appeals for the First Circuit · 1971

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