1. Home
  2. Browse Decisions
  3. F.3d
  4. 100 F.3d
  5. 100 F.3d 482 (1996)
 

U.S. v. KJELLSTROM

No. 96-1584.

100 F.3d 482 (1996)

UNITED STATES of America, Plaintiff-Appellee, v. Elving J. KJELLSTROM, Marjorie Kjellstrom, Douglas R. Kjellstrom, Sharon L. Kjellstrom, Gary Kjellstrom, Renee Kjellstrom, Randy E. Kjellstrom, Jane M. Kjellstrom and Dennis L. Kjellstrom, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided November 8, 1996.

Attorney(s) appearing for the Case

Richard Farber, Gary R. Allen, Frank P. Cihlar, argued, Dept. of Justice, Tax Div., Appellate Section, Rachel I. Wollitzer, Dept. of Justice, Tax Div., Washington, DC, for U.S.

James F. Gebhart, argued, Stroud, Stroud, Willink, Thompson & Howard, Madison, WI, for Elving J. Kjellstrom, Marjorie Kjellstrom, Douglas R. Kjellstrom, Sharon L. Kjellstrom, Gary Kjellstrom, Renee Kjellstrom, Randy E. Kjellstrom, Jane M. Kjellstrom, and Dennis L. Kjellstrom.

Before CUMMINGS, EASTERBROOK and EVANS, Circuit Judges.

CUMMINGS, Circuit Judge.

In this action the government seeks to recover income taxes and interest that it had refunded to defendant members of the Kjellstrom family. Defendants are shareholders or spouses of shareholders in Wisco Industries, Inc., a corporation which elected to be taxed under the provisions of subchapter S of the Internal Revenue Code of 1986 (26 U.S.C. §§ 1361-1379). Under those provisions, a corporation's income or loss (as well as deductions...

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