HEITING v. UNITED STATES

No. 20-1324.

16 F.4th 242 (2021)

Kenneth HEITING and Ardyce Heiting, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 18, 2021.


Attorney(s) appearing for the Case

Jared R. Cloud , Jenny Louise Johnson Ware , Attorneys, McDermott, Will & Emery LLP, Chicago, IL, for Plaintiffs-Appellants.

Julie Ciamporcero Avetta , Laquita Taylor-Phillips , Bruce R. Ellisen , Attorneys, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before Ripple, Kanne, and Rovner, Circuit Judges.


Plaintiffs Kenneth and Ardyce Heiting brought this action seeking an income tax refund of the taxes they had paid on an unauthorized sale of stock by a trust. The IRS denied the relief, and the Heitings filed their complaint seeking the refund. The district court granted the government's motion to dismiss that complaint, and...

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