Legal Opinion

Peterson v. United States

District Court, D. Idaho

Decided October 18, 1989No. 3:05-m-05771PublishedCited by 3 opinions

1Opinion of the Court

ORDER GRANTING MOTION TO DISMISS

RYAN, Chief Judge.

I. FACTS & PROCEDURE

Currently before the court is the defendant United States’ Motion to Dismiss pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. The court has reviewed the entire matter and finds that a hearing would not be helpful to resolve the issues presented.

Plaintiff Keith A. Peterson was an officer of Viking Mechanical, Inc., an Idaho corporation. The corporation became bankrupt and failed to account for and pay over employment taxes to the United States. Since plaintiff was a responsible officer of the corporation,…

2Cases cited6 opinions

  1. Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
  2. United States v. De BeradinisDistrict Court, D. Connecticut · 1975
  3. Hutchinson v. United StatesDistrict Court, N.D. Ohio · 1982
  4. Young v. United StatesDistrict Court, N.D. Texas · 1985
  5. Mulee v. United StatesDistrict Court, N.D. Illinois · 1986

1 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. In Re MaxfieldUnited States Bankruptcy Court, D. Idaho · 1993
  2. Morales v. United StatesDistrict Court, D. Puerto Rico · 1992
  3. K.E. North, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Tenth Circuit · 1991

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