Legal Opinion
Moats v. United States
District Court, W.D. Missouri
Decided June 3, 1983No. 82-0455-CV-W-1PublishedCited by 21 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDERS GRANTING PLAINTIFF MOATS’ MOTION FOR SUMMARY JUDGMENT AND DENYING THE GOVERNMENT’S CROSS-MOTION FOR SUMMARY JUDGMENT
JOHN W. OLIVER, Senior District Judge.
I
This Section 6672 [26 U.S.C. § 6672] case involves the validity of a 100% penalty assessed against plaintiff Moats in the amount of $29,903.91 to cover withholding taxes of Arlen Trophy Company (Arlen), located in Middlesex, New Jersey, a wholly owned subsidiary of Gateway Sporting Goods Company (Gateway), located in Kansas City Missouri.
In accordance with established practice, see Kelly v. Lethert, 362 F.2d…
2Cases cited21 opinions
- Hensley v. EckerhartSupreme Court of the United States · 1983
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Morris Obin v. District No. 9 of the International Association of MacHinists and Aerospace Workers Anheuser-Busch, Inc.Court of Appeals for the Eighth Circuit · 1981
- Martha Lyons v. Board of Education of Charleston Reorganized School District No. 1 of Mississippi County, MissouriCourt of Appeals for the Eighth Circuit · 1975
16 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. Conservation Chemical Co.District Court, W.D. Missouri · 1985
- United States v. Sidney Estridge, James F. O'crowley, Jr., Herbert MaslinCourt of Appeals for the Eighth Circuit · 1986
- Don Casey Co. v. CommissionerUnited States Tax Court · 1986
- Rebelle v. United StatesDistrict Court, M.D. Louisiana · 1984
- Wynne v. Fischer, Texas Court of Appeals, 5th District (Dallas)1991
16 more not listed; retrieve them via the Exa API.