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SAWYER v. U.S.

No. 86-2872.

831 F.2d 755 (1987)

Robert W. SAWYER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 8, 1987.

Attorney(s) appearing for the Case

John P. Shanahan, Petry & Fitzgerald, Hebron, Ind., for plaintiff-appellant.

Matthew J. Anderson, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before POSNER, FLAUM, Circuit Judges, and WILL, Senior District Judge.

WILL, Senior District Judge.

Robert Sawyer appeals from the district court's dismissal, sua sponte of his complaint seeking an income tax refund following a tax assessment under 26 U.S.C. § 6672(a) and grant of summary judgment in favor of the United States' counterclaim for the unpaid balance of the taxes assessed, both issued simultaneously with an order denying Sawyer's motion for summary judgment.1 After careful examination...

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