By: Derek Hawkins//December 5, 2021//
7th Circuit Court of Appeals
Case Name: Kenneth Heiting, et al., v. United States of America
Case No.: 20-1324
Officials: RIPPLE, KANNE, and ROVNER, Circuit Judges.
Focus: IRS – Claim of Right – Tax Computation
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 the Heitings appeal that decision.
Affirmed