Legal Opinion
David Schon, Peter Schon, and Cadwallader & Johnson, Inc., Plaintiffs v. United States
Court of Appeals for the Seventh Circuit
Decided April 10, 1985No. 84-1621PublishedCited by 15 opinions
1Opinion of the Court
HARLINGTON WOOD, Jr., Circuit Judge.
This appeal concerns plaintiff-appellant Cadwallader & Johnson, Inc.’s claim that the Internal Revenue Service misapplied funds paid by a co-assignee of the appellant. The district court granted summary judgment for the United States, and Cadwallader .& Johnson, Inc. appealed. 582 F.Supp. 47. We hold that the district court lacked jurisdiction and should have dismissed plaintiff’s action.
I
To aid in understanding the facts of this case, we first outline several federal taxes applicable to employers. The Internal Revenue Code requires every employer to…
2Cases cited12 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Flora v. United StatesSupreme Court of the United States · 1958
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
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3Cited by15 opinions
- Murphy v. United StatesCourt of Appeals for the First Circuit · 1995
- Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1988
- Robert Gessert v. United StatesCourt of Appeals for the Seventh Circuit · 2013
- The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentl And-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O. S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in InterestCourt of Appeals for the Third Circuit · 1999
- In Re Arie Enterprises, Inc.United States Bankruptcy Court, S.D. Illinois · 1990
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