IN RE CARLSON

No. 98-2454.

224 F.3d 716 (2000)

In the Matter of Herbert P. CARLSON and Margaret P. Carlson, Debtors-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided August 15, 2000.


Attorney(s) appearing for the Case

Carol A. Barthel (submitted), Karen A. Smith, Department of Justice, Tax Division, Appellate Section, Washington, DC, Joel R. Nathan, Office of the U.S. Attorney, Civil Division, Appellate Section, Chicago, IL, William F. Hammack, Internal Revenue Service, Office of Regional Counsel, Dallas, TX, for Appellee.

Herbet P. Carlson (submitted), Chicago, IL, for Debtor-Appellant.

Before FAIRCHILD, POSNER, and DIANE P. WOOD, Circuit Judges.


DIANE P. WOOD, Circuit Judge.

Herbert Carlson is a lawyer. For a period of time, he neglected to pay any of the approximately $150,000 in income tax that he owed for the money he earned in 1990, 1991, and 1992. Eventually, Carlson paid up, but he contested his obligation to pay the accompanying interest and penalties on the overdue income taxes, as well as some unemployment and Social Security taxes that were assessed on the payroll of Carlson's law practice. In the...

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