ALTON OB-GYN, LTD. v. UNITED STATES

No. 85-2239.

789 F.2d 515 (1986)

ALTON OB-GYN, LTD., an Illinois Professional Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 23, 1986.


Attorney(s) appearing for the Case

John Dale Stobbs, Stobbs & Sinclair, Ltd., Alton, Ill., for plaintiff-appellant.

Gary Gray, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before BAUER and POSNER, Circuit Judges, and MOODY, District Judge.


BAUER, Circuit Judge.

Alton OB-Gyn, Ltd., ("taxpayer") brought suit seeking a refund of a penalty paid under 26 U.S.C. § 6058(a) of the Internal Revenue Code of 1954 for failure to timely file the required Form 5500-C Annual Return/Report of Employee Benefit Plan with the Internal Revenue Service. The district court directed a verdict for the IRS on the grounds that, as a matter of law, relying on an agent to file tax...

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