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STEVENS v. U.S.

Nos. 94-1785, 94-1904.

49 F.3d 331 (1995)

Albert A. STEVENS, Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 3, 1995.

Attorney(s) appearing for the Case

Lewis M. Porter, Jr. (argued), Laidley, Sutter, Porter & Dempsey, Libertyville, IL, for Albert A. Stevens.

Kurt Lindland, Office of U.S. Atty., Crim. Div., Chicago, IL, Teresa T. Milton (argued), William S. Estabrook, Eugene J. Rossi, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for U.S. in No. 94-1904.

Kurt Lindland, Office of U.S. Atty., Crim. Div., Chicago, IL, Gary R. Allen, Teresa T. Milton (argued), William S. Estabrook, Marion E. Erickson, Eugene J. Rossi, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, James B. Burns, Office of U.S. Atty., Chicago, IL, for U.S. in No. 94-1785.

Before POSNER, Chief Judge, and COFFIN and BAUER, Circuit Judges.

POSNER, Chief Judge.

Before us are cross-appeals in a taxpayer's suit for refund. The facts are not in dispute. The New Horizons Color Corporation failed to collect and pay over to the Internal Revenue Service Federal employment taxes that it owed. The government assessed the unpaid taxes due, then served a notice of levy both on New Horizons and on a bank that was the trustee, under an Illinois land trust, of a building of...

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