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TABCOR SALES CLEARING, INC. v. UNITED STATES

Nos. 81-1827, 81-1898, 82-2926 and 82-3007.

723 F.2d 26 (1983)

TABCOR SALES CLEARING, INC., Plaintiff-Appellant, Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee, Cross-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 2, 1983.

Attorney(s) appearing for the Case

Shelly Waxman, Chicago, Ill., for plaintiff-appellant, cross-appellee.

Kristina E. Harrigan, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee, cross-appellant.

Before PELL, COFFEY, Circuit Judges, and NEAHER, Senior District Judge.

NEAHER, Senior District Judge.

These appeals, consolidated by the Court's order of December 17, 1982, arise from a judgment of the district court awarding Tabcor Sales Clearing, Inc. (Tabcor), five thousand dollars ($5,000.00) in costs and attorney's fees.

The genesis of the dispute was a tax refund suit by Tabcor in which the United States counterclaimed to recover an unpaid portion of a tax assessment. The underlying problem of whether some of Tabcor's personnel...

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