Legal Opinion
Oppliger v. United States
Court of Appeals for the Eighth Circuit
Decided March 29, 2011No. 10-2011PublishedCited by 10 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
James and Gayle Oppliger appeal from a summary judgment entered against them, which ordered them to pay the United States over $2 million in trust fund recovery penalties under 26 U.S.C. § 6672. The IRS assessed these penalties because the Oppligers’ companies, Double O, Inc. (“Double 0”) and Livestock Feed Company, LLC (“LFC”), withheld taxes from their employees but did not remit those taxes to the government for approximately four years. The district court 1 granted summary judgment, concluding that undisputed facts established that the Oppligers qualified as…
2Cases cited15 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Lou Brounstein v. United StatesCourt of Appeals for the Third Circuit · 1992
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3Cited by10 opinions
- Linda Romano-Murphy v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
- Moore v. United StatesCourt of Appeals for the Eighth Circuit · 2011
- Gary Westerman v. United StatesCourt of Appeals for the Eighth Circuit · 2013
- Danduran v. United StatesDistrict Court, D. North Dakota · 2019
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