Legal Opinion
United States v. Abrahams
District Court, S.D. New York
Decided May 20, 1970No. 68 Civ. 1781 (MP)PublishedCited by 6 opinions
1Opinion of the Court
DECISION AND OPINION
POLLACK, District Judge.
Racon Electric Co., Inc. (Racon hereafter) failed to pay over to the United States the withholding and social security taxes due on the salaries and wages of its employees from April 1, 1961 through March 31, 1963. The District Director of Internal Revenue was unable to collect these taxes and levied assessments therefor against two corporate officers of Racon, the defendants Allan and Leon Abrahams, pursuant to Sections 6671, 6672 and 7501 of the Internal Revenue Code of 1954 (26 U.S.C.) in the sum of $15,327.98.
The basis for the assessments was…
2Cases cited8 opinions
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- United States v. RindskopfSupreme Court of the United States · 1882
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Pacific Pools Construction Co. v. McClain's Concrete, Inc.Nevada Supreme Court · 1985
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Osborn v. United States Department of Treasury-Internal Revenue Service (In Re Osborn)United States Bankruptcy Court, W.D. Missouri · 1979
- United States v. PridgenDistrict Court, S.D. New York · 1975
- United States v. TinghinoDistrict Court, E.D. New York · 1975
1 more not listed; retrieve them via the Exa API.