Legal Opinion
Erwin v. United States
Court of Appeals for the Fourth Circuit
Decided January 13, 2010No. 08-1564PublishedCited by 54 opinions
1Opinion of the Court
Affirmed by published opinion. Judge MOTZ wrote the majority opinion, in which Judge KEELEY joined. Senior Judge HAMILTON wrote a dissenting opinion.
OPINION
DIANA GRIBBON MOTZ, Circuit Judge:
This appeal arises from the district court’s imposition of personal liability on Charles Erwin for payroll withholding taxes owed by GC Affordable Dining, Inc. (“GCAD”). Erwin owned a one-third interest in GCAD and served as a GCAD corporate officer and director, and, on behalf of GCAD, selected business sites, hired and fired employees, and negotiated and personally guaranteed loans and other contracts…
2Cases cited22 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Arnold G. Barwick v. The Celotex Corporation, Keene Corporation, Pittsburgh Corning Corporation, H.K. Porter, Forty-Eight Insulations, Inc.Court of Appeals for the Fourth Circuit · 1984
- Slodov v. United StatesSupreme Court of the United States · 1978
- Jay Lawrence Halperin v. Abacus Technology CorporationCourt of Appeals for the Fourth Circuit · 1997
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
17 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- In Re Family Dollar FLSA LitigationCourt of Appeals for the Fourth Circuit · 2011
- CTB, Inc. v. Hog Slat, Inc.Court of Appeals for the Fourth Circuit · 2020
- Monk v. PotterDistrict Court, E.D. Virginia · 2010
- United States v. Teresa BarringerCourt of Appeals for the Fourth Circuit · 2022
- Romeo v. APS Healthcare Bethesda, Inc.District Court, D. Maryland · 2012
49 more not listed; retrieve them via the Exa API.