Legal Opinion
Baily v. United States
District Court, E.D. Pennsylvania
Decided March 7, 1973No. Civ. A. 71-1113PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM
TROUTMAN, District Judge.
In this suit for refund, plaintiff seeks to recover $11,951.84, which was levied upon by the Internal Revenue Service [IRS] for failure to pay federal withholding taxes owed by the Lakewood Summer Playhouse. The Playhouse, al legedly a partnership comprised of Charles Hall and the plaintiff, failed to make payment of federal withholding taxes owing for the third quarter of 1965. Pursuant to 26 U.S.C. §§ 3401, 3403 and 3102, the District Director of Internal Revenue assessed the amount of the tax, plus penalties and interest, against Hall and plaintiff on the…
2Cases cited12 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Bruszewski v. United StatesCourt of Appeals for the Third Circuit · 1950
- Fleischman v. United StatesSupreme Court of the United States · 1950
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Lynne Carol Fashions, Inc., a Pennsylvania Corporation v. Cranston Print Works Co., IncCourt of Appeals for the Third Circuit · 1972
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bernice M. Gentry Charles F. Gentry v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Brewer v. United StatesDistrict Court, S.D. New York · 1991
- United States v. AbattiDistrict Court, S.D. California · 1978
- Remington v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- Chapin & Chapin, Inc. v. McShane Contracting Co., Inc.District Court, W.D. Pennsylvania · 1974
6 more not listed; retrieve them via the Exa API.