IN RE CHICAGOLAND IDEEL CLEANERS, INC.

No. 72-1620.

495 F.2d 1283 (1974)

In the Matter of CHICAGOLAND IDEEL CLEANERS, INC., Bankrupt. UNITED STATES of America, Appellant, v. Craig PHELPS, Receiver in Bankruptcy, Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 7, 1974.

Rehearing Denied May 24, 1974.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Karl Schmeidler, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., James R. Thompson, U. S. Atty., Chicago, Ill., for appellant.

Kevin J. Gillogly, Daniel C. Ahern, Chicago, Ill., for appellee.

Before HASTINGS, Senior Circuit Judge, and CUMMINGS and STEVENS, Circuit Judges.


CUMMINGS, Circuit Judge.

Taxpayer, Chicagoland Ideel Cleaners, Inc., is an Illinois corporation with its principal place of business in Chicago. On March 12, May 21, May 28, and June 4, 1971, assessments were made against the taxpayer totaling $140,831.59 for withholding and federal unemployment taxes for periods from September 30, 1970, to March 31, 1971. On June 28, 1971, pursuant to the written consents of its directors, taxpayer assigned and transferred all of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases