Legal Opinion
In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United States
Court of Appeals for the Seventh Circuit
Decided December 2, 1997No. 96-2959PublishedCited by 102 opinions
1Opinion of the Court
TERENCE T. EVANS, Circuit Judge.
Herbert Carlson, a lawyer with his own office in downtown Chicago, reported adjusted gross income of $765,433 on his federal tax returns for 1990-92. His taxable income for the three years was reported to be $493,-424 with a tax due of $153,824. But Carlson didn’t pony up with even a red cent, so the IRS got on his tail, adding interest and penalties to his tax tab. Now, on this appeal from the district court (which affirmed a decision of the bankruptcy court), he warns us that there will be “a taxpayers’ revolt coming” if the IRS is allowed to run “roughshod”…
2Cases cited26 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. TaylorSupreme Court of the United States · 1935
- In the Matter of Robert John Love, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1992
- Immigration & Naturalization Service v. PangilinanSupreme Court of the United States · 1988
- 26 Collier bankr.cas.2d 663, Bankr. L. Rep. P 74,447 in Re Allegheny International, Inc. J. Daniel SnyderCourt of Appeals for the Third Circuit · 1992
21 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- Marjorie Cathey Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
- Cohen v. Olbur (In Re Olbur)United States Bankruptcy Court, N.D. Illinois · 2004
97 more not listed; retrieve them via the Exa API.