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MOK PARTNERS v. U.S.

No. 86 C 10152.

673 F.Supp. 918 (1987)

MOK PARTNERS, Frank Malatsik, Paul Obholtz and Kenneth Kowalski, Partners, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

October 29, 1987.

Attorney(s) appearing for the Case

Theodore A. Sinars and Dennis E. Frisby, Harris, Burman, Sinars & Jiganti, Chicago, Ill., for plaintiffs.

Elizabeth M. Landes, Asst. U.S. Atty., Chicago, Ill., and Noreene C. Stehlik, Office of Special Litigation, Tax Dept., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION AND ORDER

ASPEN, District Judge:

Plaintiffs MOK Partners, Frank Malartsik, Paul Obholtz, and Kenneth Kowalski brought this action against the United States to challenge a $24,400.00 penalty assessed by the Internal Revenue Service. Plaintiffs moved for partial summary judgment. The United States moved for summary judgment. For the following reasons, we grant the United States' motion and deny plaintiffs' motion.

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