1. Home
  2. Browse Decisions
  3. F.3d
  4. 7 F.3d
  5. 7 F.3d 1293 (1993)
 

U.S. v. RUNNING

No. 92-3284.

7 F.3d 1293 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. Marlow P. RUNNING, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided October 13, 1993.

Attorney(s) appearing for the Case

Gary R. Allen, Teresa T. Milton (argued), Bruce R. Ellisen, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for U.S.

Thomas G. Hodel (argued), Doussard, Hodel, Markman & Wells, Lakewood, CO, for Marlow P. Running.

Before EASTERBROOK and KANNE, Circuit Judges, and ENGEL, Senior Circuit Judge.

KANNE, Circuit Judge.

The Internal Revenue Code requires employers to withhold federal social security and income taxes from the wages of their employees. See 26 U.S.C. §§ 3102 and 3402. The withheld taxes constitute a special fund held in trust for the benefit of the United States. See 26 U.S.C. § 7501(a); Slodov v. United States, 436 U.S. 238, 243, 98 S.Ct. 1778, 1783, 56 L.Ed.2d 251 (1978). Code...

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