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Legal Opinion

Gervasio v. United States

District Court, N.D. Illinois

Decided January 15, 1986No. 85 C 5477PublishedCited by 15 opinions

1Opinion of the Court

MEMORANDUM OPINION

KOCORAS, District Judge:

The plaintiff Fay Moores Gervasio has brought this tax refund suit for $1.00 she alleges was improperly assessed by the Internal Revenue Service. The IRS apparently assessed a 100% penalty against Ger-vasio on June 27, 1983 for failure to pay $31,616.72 in withholding taxes for employees of the 20th Century Realty & Construction Co. for the second calendar quarter of 1979. According to Gervasio’s refund claim form, 20th Century Realty ceased operations in December, 1978. Therefore, the corporation paid no wages and owed no taxes in 1979, according to…

2Cases cited4 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Gibbs v. BuckSupreme Court of the United States · 1939
  3. Grafon Corporation v. Elmer P. Hausermann and Marten C. HausermannCourt of Appeals for the Seventh Circuit · 1979
  4. Register Publishing Company v. United StatesDistrict Court, D. Connecticut · 1960

3Cited by15 opinions

  1. Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
  2. Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
  3. Thomas Ex Rel. Smith v. Cook County SheriffDistrict Court, N.D. Illinois · 2005
  4. In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
  5. Radulescu v. MoldowanDistrict Court, N.D. Illinois · 1994

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