Legal Opinion
Schoen v. United States
District Court, N.D. Illinois
Decided January 12, 1984No. 83 C 5417PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
WILLIAM T. HART, District Judge.
This action is brought by David Schoen, Peter Schoen and Cadwallader & Johnson (“C & J”), seeking a declaration that $52,-383 paid by C & J’s co-assignees for the benefit of creditors was improperly applied by the Internal Revenue Service (the “Service”). Plaintiffs allege the Service applied this payment to the non-trust fund portion of taxes admittedly due from C & J, despite notice that these amounts were to be applied to the trust fund portion of those taxes. Since the Schoens are responsible corporate officers, as defined in…
2Cases cited3 opinions
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Graper v. United StatesDistrict Court, E.D. Wisconsin · 1962
- Hirsch v. United StatesDistrict Court, S.D. Ohio · 1975
3Cited by3 opinions
- David Schon, Peter Schon, and Cadwallader & Johnson, Inc., Plaintiffs v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- In Re Arie Enterprises, Inc.United States Bankruptcy Court, S.D. Illinois · 1990
- David Schon, Peter Schon, and Cadwallader & Johnson, Inc., Plaintiffs v. United StatesCourt of Appeals for the Seventh Circuit · 1985