Legal Opinion
Albert A. Stevens v. United States of America, Cross-Appellee
Court of Appeals for the Seventh Circuit
Decided March 3, 1995No. 20-1379PublishedCited by 18 opinions
1Opinion of the Court
POSNER, Chief Judge.
Before us are cross-appeals in a taxpayer’s suit for refund. The facts are not in dispute. The New Horizons Color Corporation failed to collect and pay over to the Internal Revenue Service federal employment taxes that it owed. The government assessed the unpaid taxes due, then served a notice of levy both on New Horizons and on a bank that was the trustee, under an Illinois land trust, of a building of which New Horizons was the beneficial owner under the trust. The notice of levy listed as due to the government from New Horizons both the unpaid employment taxes…
2Cases cited22 opinions
- Louis W. Levit, Trustee of V.N. Deprizio Construction Co. v. Ingersoll Rand Financial CorporationCourt of Appeals for the Seventh Circuit · 1989
- United States v. SoteloSupreme Court of the United States · 1978
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. D.F.Court of Appeals for the Seventh Circuit · 1997
- Anuforo v. CommissionerCourt of Appeals for the Eighth Circuit · 2010
- United States v. Charles BaldwinCourt of Appeals for the Seventh Circuit · 1995
- Jeremy J. Smith v. Equitable Life Assurance Society of the United States, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1995
- Owen A. Moran and Jean B. Moran v. United StatesCourt of Appeals for the Seventh Circuit · 1995
13 more not listed; retrieve them via the Exa API.