PERSHING DIV. OF DONALDSON, LUFKIN & JENRETTE v. U.S.

No. 93-1719.

22 F.3d 741 (1994)

PERSHING DIVISION OF DONALDSON, LUFKIN & JENRETTE SECURITIES CORPORATION, a Delaware corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided April 27, 1994.


Attorney(s) appearing for the Case

Jeffrey P. DeJong (argued), Robert P. Bramnik, Altheimer & Gray, Chicago, IL, for plaintiff-appellee.

Eileen M. Marutzky, Asst. U.S. Atty., Office of the U.S. Atty., Criminal Div., Chicago, IL, Gary R. Allen, David I. Pincus (argued), Joan I. Oppenheimer, Paula Speck and David S. Newman, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for defendant-appellant.

Before COFFEY and EASTERBROOK, Circuit Judges, and CURTIN, District Judge.


CURTIN, District Judge.

This case is before us on appeal of a grant of summary judgment and order to refund taxes collected by the United States Internal Revenue Service. The judgment of the district court is vacated, and the case is remanded with instructions to dismiss for want of jurisdiction.

I. Background

Timothy Sirmer and other defendants in the case below set up a sham corporation, "Key West," in order to embezzle more than $3 million from...

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