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U.S. v. SZOPA

No. 97 C 4483.

38 F.Supp.2d 1014 (1999)

UNITED STATES of America, Plaintiff, v. Stanley J. SZOPA, Sophie A. Szopa, Lisa Marie Szopa, First National Bank of Blue Island, Ryland Mortgage Corp., Dovenmuehl, Inc., and Ford City Bank and Trust Company, n/k/a Cole Taylor Trust Co. Defendants.

United States District Court, N.D. Illinois, Eastern Division.

March 19, 1999.

Attorney(s) appearing for the Case

Douglas W. Snoeyenbos, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Plaintiff.

Stanley J. Szopa, Sophie A. Szopa, Tinley Park, IL, for Defendants.

MEMORANDUM OPINION AND ORDER

BUCKLO, District Judge.

The United States of America brought this action to reduce federal income tax assessments to judgment against Stanley J. Szopa and Sophie A. Szopa. The United States moves for summary judgment against the Szopas for a stipulated amount of unpaid federal income tax, interest, and statutory additions owed by the Szopas. The Szopas also move for summary judgment, arguing that their income tax liability...

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