Legal Opinion
Lawrence v. United States
District Court, N.D. Texas
Decided April 21, 1969No. Civ. A. 3-1955-CPublishedCited by 12 opinions
1Opinion of the Court
OPINION
WILLIAM M. TAYLOR, Jr., District Judge.
Petitioner here sues for recovery of a 100% penalty assessment made on February 5, 1965 against her individually and as independent executrix of her husband’s estate. The Internal Revenue Service levied the assessment pursuant to 26 U.S.C.A. 6672 1 for unpaid excise, withholding and F.I.C.A. taxes of Casa View Country Club, Inc. for the fourth quarter of 1960 and the first, second and third quarters of 1961. Petitioner paid the assessment, and the parties agreed that, in the event a suit for refund of such payment was unsuccessful with respect to…
2Cases cited10 opinions
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Robert White v. The United StatesUnited States Court of Claims · 1967
- United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
- United States v. T. E. Hill, Jr. And Larry Moore, T. E. Hill, Jr. And Larry Moore v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- Hal C. Frazier v. United StatesCourt of Appeals for the Fifth Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- William Ross Hornsby v. Internal Revenue Service, United States of AmericaCourt of Appeals for the Fifth Circuit · 1979
- Werner v. United StatesDistrict Court, D. Connecticut · 1974
- Koegel v. United StatesDistrict Court, S.D. New York · 1977
- Skouras v. United StatesDistrict Court, S.D. New York · 1993
7 more not listed; retrieve them via the Exa API.