Legal Opinion
United States v. Thurner
Court of Appeals for the Seventh Circuit
Decided October 17, 2001No. 00-3574PublishedCited by 4 opinions
1Opinion of the Court
ORDER
The government brought suit against taxpayers Scott and Yvonne Thurner under 26 U.S.C. § 7403 to reduce to judgment unpaid assessments for tax, penalties, and interest. The district court granted summary judgment for the government, and the Thurners appeal. We affirm.
For some years now the Internal Revenue Service has been seeking to collect from the Thurners unpaid taxes for 1981, 1990, and 1992. For tax year 1981 the IRS had issued the Thurners a notice of deficiency that the Thurners challenged without success in the Tax Court. See Thurner v. Comm’r, 60 T.C.M. (CCH) 961 (1990). For…
2Cases cited3 opinions
- Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- United States v. Arthur H. Ryan, IIICourt of Appeals for the Seventh Circuit · 1992
- Thurner v. CommissionerUnited States Tax Court · 1990
3Cited by4 opinions
- Thurner v. Comm'rUnited States Tax Court · 2003
- Thurner Et Ux. v. United StatesSupreme Court of the United States · 2002
- Thurner v. Comm'rUnited States Tax Court · 2003
- Yvonne E. Thurner v. CommissionerUnited States Tax Court · 2003