Legal Opinion
Arnold Hochstein, Counterclaim v. United States of America, Counterclaim
Court of Appeals for the Second Circuit
Decided April 3, 1990No. 625, Docket 89-6190PublishedCited by 111 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
In this appeal we consider the circumstances under which an individual may be held personally liable pursuant to 26 U.S.C. § 6672 for withholding and Federal Insurance Contributions Act (FICA) tax payments that his former employer failed to make. Pursuant to section 6672, the Internal Revenue Service (IRS) assessed against *545plaintiff Hochstein a penalty equivalent to the amount of withholding and FICA taxes unpaid by his former employer, the Safelon Corporation (Safelon), for the first two quarters of 1981. Hochstein made partial payment and brought this action seeking a…
2Cases cited27 opinions
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
22 more not listed; retrieve them via the Exa API.
3Cited by111 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- United States v. LandauCourt of Appeals for the Second Circuit · 1998
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
106 more not listed; retrieve them via the Exa API.