ERIEM SURGICAL, INC. v. U.S.

No. 14-3540.

843 F.3d 1160 (2016)

ERIEM SURGICAL, INC., Plaintiff-Appellant, v. UNITED STATES of America and John Koskinen, Commissioner of Internal Revenue, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided December 16, 2016.


Attorney(s) appearing for the Case

Elliot S. Wiczer , Attorney, Wiczer & Sheldon, LLC, Northbrook, IL, for Plaintiff-Appellant.

Marion E.M. Erickson , Attorney, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendants-Appellees.

Before Easterbrook, Rovner, and Sykes, Circuit Judges.


Micrins Surgical, Inc., went out of business on March 13, 2009, without paying all of its taxes. Eriem Surgical, Inc., was incorporated the same day, purchased Micrins' inventory, took over its office space, hired its employees, used its website and phone number, and pursued the same line of business: the sale of surgical...

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