Legal Opinion
United States v. Elmer L. Denlinger, Myrle Denlinger, and Church of St. Matthew
Court of Appeals for the Seventh Circuit
Decided February 9, 1993No. 91-3183PublishedCited by 18 opinions
1Opinion of the Court
ZAGEL, District Judge.
Elmer L. Denlinger, a chiropractor, filed (in 1977) a tax return for the year 1975 and wrote in only his name, occupation, filing status (married, filing separately) and the names of dependents. He objected to giving any other information. He listed neither income nor tax due for 1975. The record does not disclose any return filed for 1976, 1977, 1978 or 1979. Denlinger evidently paid no income tax from. 1975 through 1979. The Internal Revenue Service (“I.R.S.”) asserted deficiencies for those years. Denlinger sought review in the Tax Court, but failed to appear for the…
2Cases cited16 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Patricia D. Rush v. McDonald Corporation, Sharon Funston, and William R. RoseCourt of Appeals for the Seventh Circuit · 1992
- Harriett L. McMillian v. Gerald N. Svetanoff, JudgeCourt of Appeals for the Seventh Circuit · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Freeland v. Enodis Corp.Court of Appeals for the Seventh Circuit · 2008
- Denlinger v. BrennanCourt of Appeals for the Seventh Circuit · 1996
- United States v. KollintzasCourt of Appeals for the Seventh Circuit · 2007
- Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995
- United States v. Amos D. Davenport, Jr. And Norma L. DavenportCourt of Appeals for the Seventh Circuit · 1997
13 more not listed; retrieve them via the Exa API.