Schoot v. United States
United States District Court for the Northern District of Illinois
664 F. Supp. 293 (1987)
Vorbau was president of Steelograph Business Interiors, Inc. (Steelograph), a company incorporated and headquartered in Illinois. Schoot (plaintiff) was employed by Steelograph to perform ministerial tasks at Vorbau’s direction. Schoot had no authority over Steelograph’s business decisions, including the payment of taxes. The United States (Government) (defendant) assessed a $47,194.53 penalty upon Vorbau and Schoot, who were deemed jointly and severally liable, for the willful nonpayment of withholding and Federal Insurance Contributions Act taxes owed by Steelograph. Schoot paid $500 of the assessment; Vorbau paid nothing. Vorbau eventually moved out of Illinois. Schoot filed a lawsuit against the Government in the United States District Court for the Northern District of Illinois, which was the district in which Schoot resided, seeking to recover under 28 U.S.C. § 1346(a)(1) taxes and interest improperly assessed and/or collected. The Government filed a compulsory counterclaim against Schoot for nonpayment of the balance owed and, by leave of court, added Vorbau as a third-party defendant to the counterclaim. Vorbau moved to dismiss the Government’s claim against him on the grounds of lack of jurisdiction, improper venue, and improper joinder.
Rule of Law
Holding and Reasoning (Aspen, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 170,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 13,800 briefs, keyed to 187 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.