Legal Opinion
Malloy v. United States
Court of Appeals for the Eleventh Circuit
Decided March 24, 1994No. 92-4984PublishedCited by 22 opinions
1Opinion of the Court
CLARK, Senior Circuit Judge:
This is an appeal from the district court’s order assessing a tax penalty against appellant John E. Malloy, Jr., pursuant to 26 U.S.C. § 6672. Following a non-jury trial, the district court concluded that Malloy was a responsible person who willfully failed to pay over withholding taxes for the employees of Sun Property Management International, Inc. (“SPMII”), for the last quarter of 1982 and the first two quarters of 1983. We affirm.
BACKGROUND FACTS
In December 1982, Malloy decided to invest in a condominium management business that Steven Antuna had established…
2Cases cited5 opinions
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- John A. Thibodeau v. United StatesCourt of Appeals for the Eleventh Circuit · 1987
- Chester I. George v. United StatesCourt of Appeals for the Eleventh Circuit · 1987
- Elliott T. Williams v. United States of America, Defendant-Counterclaim and Third-Party v. Larry House, Third-PartyCourt of Appeals for the Third Circuit · 1991
- Irwin Mazo, Marvin I. Rosenzweig, Erwin A. Friedman and Barney L. Sadler v. United States v. Marvin I. Rosenzweig, Erwin A. Friedman, Barney L. Sadler, William Lattimore, Norman W. Fries, George Moore, and Irwin MazoCourt of Appeals for the Fifth Circuit · 1979
3Cited by22 opinions
- Lee N. Mortenson v. National Union Fire Insurance Company of Pittsburgh, Pa.Court of Appeals for the Seventh Circuit · 2001
- Howard v. United States (In Re Howard)United States Bankruptcy Court, M.D. Florida · 1994
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
- Abel v. United States (In Re Abel)District Court, E.D. Pennsylvania · 1996
- Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2002
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