Legal Opinion
In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors-Appellants
Court of Appeals for the Seventh Circuit
Decided August 15, 2000No. 98-2454PublishedCited by 10 opinions
1Opinion of the Court
DIANE P. WOOD, Circuit Judge.
Herbert Carlson is a lawyer. For a period of time, he neglected to pay any of the approximately $150,000 in income tax that he owed for the money he earned in 1990, 1991, and 1992. Eventually, Carlson paid up, but he contested his obligation to pay the accompanying interest and penalties on the overdue income taxes, as well as some unemployment and Social Security taxes that were assessed on the payroll of Carlson’s law practice. In the meantime, in 1994 Carlson sought Chapter 11 bankruptcy protection. Before the bankruptcy court, the IRS filed a proof of claim,…
2Cases cited16 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- California v. CiraoloSupreme Court of the United States · 1986
- United States v. James Daniel Good Real PropertySupreme Court of the United States · 1993
- Swift & Co. Packers v. Compania Colombiana Del Caribe, S. A.Supreme Court of the United States · 1950
- Northern Indiana Public Service Company, an Indiana Corporation v. Carbon County Coal Company, a PartnershipCourt of Appeals for the Seventh Circuit · 1986
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Habitat Education Center v. United States Forest ServiceCourt of Appeals for the Seventh Circuit · 2010
- International Insurance Company v. Caja Nacional De Ahorroy Y SeguroCourt of Appeals for the Seventh Circuit · 2002
- Allan O. Moore, Sr. v. Stephen MoteCourt of Appeals for the Seventh Circuit · 2004
- Frommert v. ConkrightDistrict Court, W.D. New York · 2009
- WCI Steel, Inc. v. Wilmington Trust Co.District Court, N.D. Ohio · 2005
5 more not listed; retrieve them via the Exa API.