United States Seventh Circuit

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MALACHINSKI v. COMM'R OF INTERNAL REVENUE, 99-3323

Where the taxpayer tenders payment before liability has been determined, does not indicate that it is a payment for any particular liability, and the IRS treats it as a cash bond, a court may properly find that it is a refundable overpayment from one year even though tax is still owed for another year.

Appellate Information

  • Argued 02/14/2001
  • Decided 10/04/2001
  • Published 10/04/2001

Judges

  • RIPPLE, Circuit Judge., Before POSNER, COFFEY and RIPPLE, Circuit Judges.

Court

  • United States Seventh Circuit

Counsel

  • For Appellant:
  • Michael C. Goode (argued), Chicago, IL, for Petitioner-Appellant.

  • For Appellees:
  • Teresa McLaughlin (argued), Tamara W. Ashford, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for Respondent-Appellee.