Legal Opinion
Remington v. United States
Court of Appeals for the Fifth Circuit
Decided April 13, 2000No. 98-11328PublishedCited by 12 opinions
1Opinion of the Court
WIENER, Circuit Judge:
This appeal presents the question whether Texas state partnership law is preempted by 26 U.S.C. §§ 6671-72, two sections of the Internal Revenue Code (“I.R.C.”) that govern the assessment and collection of penalties for an employer’s failure to withhold and remit taxes from employees’ wages. 2 Finding no conflict between the state and federal laws and no congressional intent to preempt state partnership law, we conclude that the state law has not been preempted. The judgment of the district court is therefore affirmed.
I
FACTS & PROCEEDINGS
Plaintiff-Appellant William P.…
2Cases cited8 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
- California v. ARC America Corp.Supreme Court of the United States · 1989
- Laing v. United StatesSupreme Court of the United States · 1976
- Estate of Louis F. Bonner, Sr. v. United StatesCourt of Appeals for the Fifth Circuit · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Pitts v. United States (In re Pitts)United States Bankruptcy Court, C.D. California · 2013
- In Re Abel Cosmo Galletti, AKA Al Galletti, and Sarah Galletti, Debtors. United States of America, on Behalf of Its Agency, the Internal Revenue Service v. Abel Cosmo Galletti Sarah Galletti, in Re Francesco Briguglio, AKA Frank Briguglio, and Angela Briguglio, AKA Angie Briguglio, Debtors. United States of America v. Francesco Briguglio, AKA Frank Briguglio Angela Briguglio, AKA Angie BriguglioCourt of Appeals for the Ninth Circuit · 2002
- Pitts v. United States (In re Pitts)District Court, C.D. California · 2014
- United States ex rel. Internal Revenue Service v. GallettiCourt of Appeals for the Ninth Circuit · 2002
- United States ex rel. Internal Revenue Service v. Galletti (In re Galletti)Court of Appeals for the Ninth Circuit · 2002
7 more not listed; retrieve them via the Exa API.