KAVANAUGH v. UNITED STATES

No. 80 C 5708.

575 F.Supp. 41 (1983)

William C. KAVANAUGH and Rose H. Kavanaugh, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

June 23, 1983.


Attorney(s) appearing for the Case

Mason D. Sullivan, Chicago, Ill., for plaintiffs.

Mary Rigdon, Asst. U.S. Atty., Chicago, Ill., James K. Wilkens, U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION AND ORDER

WILLIAM T. HART, District Judge.

This is a federal tax suit, in which the plaintiffs seek to take a bad business debt deduction, pursuant to 26 U.S.C. § 166, for losses they incurred due to the insolvency of a union pension plan into which plaintiff William C. Kavanaugh had been required to contribute as a condition of his employment. The United States has moved for summary judgment on the ground that contributions to a...

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