Legal Opinion
United States v. Landau
District Court, S.D. New York
Decided March 28, 1997No. 90 Civ. 0384PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
WHITMAN KNAPP, Senior District Judge.
This is an action by the Government as third-party plaintiff against third-party defendant Robert Landau (“Landau”) to reduce to judgment a $1,046,376.30 penalty assessed against him pursuant to 26 U.S.C. Section 6672 (“Section 6672”). Such penalty was assessed against Landau after his company, Robert Landau Associates Inc. (“RLA”), failed to remit to the IRS $1,046,376.30 it had withheld from its employees’ paychecks during the first three quarters in 1984 (“the tax period”).
At a jury trial, held in December of 1996, Landau’s principal…
2Cases cited16 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- United States v. WilliamsCourt of Appeals for the Third Circuit · 1989
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
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3Cited by2 opinions
- United States v. LandauCourt of Appeals for the Second Circuit · 1998
- United States of America, Third-Party-Plaintiff-Appellee v. Robert Landau, Third-Party-Defendant-Appellant, Nathan Unger, Nathan Unger v. Robert Landau, Third-Party-Defendant, United States of AmericaCourt of Appeals for the Second Circuit · 1998