Vee's Marketing, Inc. v. United States

POSNER, Circuit Judge.

The plaintiff, a broker of fresh onions (see “Vee’s Marketing, Inc.,” http:// veesmarketing.com/ (visited March 14, 2016, as were the other websites cited in this opinion)), is a Subchapter S corporation wholly owned by Scott Vee. The Corporation’s income is therefore reported on Mr. Vee’s own tax returns. Since he effectively is the. corporation, we’ll call the plaintiff Vee rather than Vee’s Marketing.

Vee appeals from the dismissal of his suit for a refund of penalties that the Internal Revenue Service had assessed because he-took deductions for contributions to a…