Legal Opinion
De Brousse v. United States
United States Court of Federal Claims
Decided April 29, 1993No. 92-284TPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
REGINALD W. GIBSON, Judge:
This memorandum opinion addresses plaintiff’s Motion for Judgment on the Pleadings, and to, consequently, vacate the assessment1, against him as the responsible party required to collect, truthfully account for, and pay over withholding taxes, pursuant to § 6672(a), Title 26, United States Code.2
*188Plaintiff herein, Gael De Brousse, a French National, appearing pro se, alleged as follows:(i) He acquired a 25% interest in the outstanding stock of Ceramique Francois Inc., from Francois Vallee for approximately $100,000 in September, 1986.(ii) The…
2Cases cited3 opinions
- Jamesbury Corp. v. Litton Industrial Products, Inc.Court of Appeals for the Federal Circuit · 1988
- Hill v. Federal Trade CommissionCourt of Appeals for the Fifth Circuit · 1941
- Deluxe Check Printers, Inc. v. United StatesUnited States Court of Claims · 1988
3Cited by4 opinions
- District of Columbia v. United StatesUnited States Court of Federal Claims · 2005
- City of Gettysburg v. United StatesUnited States Court of Federal Claims · 2005
- Gallo v. United StatesUnited States Court of Federal Claims · 2007
- Jordan v. United StatesUnited States Court of Federal Claims · 2007