Legal Opinion
Spivak v. United States
District Court, S.D. New York
Decided May 2, 1966No. 62 Civ. 3503PublishedCited by 19 opinions
1Opinion of the Court
LEVET, District Judge,
This is a controversy concerning so-called “100% penalties” pursuant to Sections 6672, 6671(b), Internal Revenue Code of 1954. The government has made 100% penalty assessments against plaintiffs by reason of allegedly unpaid ineome withholding and FICA (“social security”) taxes due for the first quarter of 1955 and the first quarter of 1956 from Lincoln Industries, Inc., a corporation of which the plaintiffs were officers. Plaintiffs paid what they allege are ^g taxes due for one employee for each period ($50 and $60, respectively), and sue for a refund 0f that amount,…
2Cases cited19 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- The Union Insurance Society of Canton, Ltd. v. William Gluckin & Co., Inc.Court of Appeals for the Second Circuit · 1965
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
14 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
- Ben D. Spivak and David S. Shapiro v. United StatesCourt of Appeals for the Second Circuit · 1967
- Levin v. GallmanNew York Court of Appeals · 1977
- Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-AppelleeCourt of Appeals for the Fifth Circuit · 1970
- United States v. De BeradinisDistrict Court, D. Connecticut · 1975
14 more not listed; retrieve them via the Exa API.