Legal Opinion
Feist v. United States
United States Court of Claims
Decided October 17, 1979No. 474-76PublishedCited by 70 opinions
1Opinion of the CourtSmith, Judge
The Commissioner of Internal Revenue assessed a 100 percent penalty in the amount of $45,429.80 against plaintiff, Howard N. Feist, Jr., under the authority of section 6672 of the Internal Revenue Code of 1954, as amended1 (I.R.C.). This assessment was based on plaintiffs asserted liability for a penalty in the amount of the federal income and social security (FICA) taxes due and owing from the Shepard Company on the wages of its employees for the third quarter of 1973. Plaintiff paid $63.70, the amount of tax due for that quarter for one employee, and filed a timely claim for refund which…
2Cases cited19 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
14 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
65 more not listed; retrieve them via the Exa API.