Legal Opinion
Johnson v. United States
District Court, D. Maryland
Decided January 14, 2010No. Civil Action L-06-350PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
BENSON EVERETT LEGG, District Judge.
Plaintiff, Jeffrey L. Johnson (“Johnson”) initiated this case by seeking a declaratory judgment against the Internal Revenue Service. 1 Johnson, the former Director of Finance at a now-defunct corporation, ISSI, 2 sought a judgment declaring that he is not personally responsible for so-called “trust fund taxes” that ISSI failed to remit to the Government.
The Internal Revenue Code requires employers to withhold federal income, social security, and medicare taxes from their employees’ wages and remit them to the United States. An officer or employee…
2Cases cited12 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- N. Brown FELTY, Plaintiff-Appellant, v. GRAVES-HUMPHREYS COMPANY, Defendant-AppelleeCourt of Appeals for the Fourth Circuit · 1987
- Custer v. Pan American Life Insurance CompanyCourt of Appeals for the Fourth Circuit · 1993
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
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3Cited by3 opinions
- Maryland v. Universal Elections, Inc.District Court, D. Maryland · 2012
- In Re CobbUnited States Bankruptcy Court, E.D. Virginia · 2010
- Nissan Motor Acceptance Corporation v. Pensare, LLCDistrict Court, D. Maryland · 2019