MATTER OF CARLSON

No. 96-2959.

126 F.3d 915 (1997)

In the Matter of Herbert P. CARLSON and Margaret P. Carlson, Debtors. Herbert P. CARLSON and Margaret P. Carlson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 23, 1997.

Rehearing and Suggestion for Rehearing Denied December 2, 1997.


Attorney(s) appearing for the Case

Bruce R. Ellisen (argued), Carol A. Barthel, Thomas V. Linguanti, Department of Justice, Tax Division, Appellate Section, Washington, DC, Joel R. Nathan, Office of the United States Attorney, Civil Division, Appellate Section, Chicago, IL, Deborah Butler, Internal Revenue Service, Dallas, TX, for Appellee.

Herbert P. Carlson (argued), Iversen, Carlson & Associates, Chicago, IL, for Debtors-Plaintiffs-Appellants.

Before ROVNER, DIANE P. WOOD, and EVANS, Circuit Judges.


Rehearing and Suggestion for Rehearing En Banc Denied December 2, 1997.

TERENCE T. EVANS, Circuit Judge.

Herbert Carlson, a lawyer with his own office in downtown Chicago, reported adjusted gross income of $765,433 on his federal tax returns for 1990-92. His taxable income for the three years was reported to be $493,424 with a tax due of $153,824. But Carlson didn't pony up with even a red cent, so the IRS got on his tail, adding interest and penalties to...

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