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Legal Opinion

Roger Byrne v. United States

Court of Appeals for the Sixth Circuit

Decided May 15, 2017No. 15-2396PublishedCited by 12 opinions

1Opinion of the Court

OPINION

ALICE M. BATCHELDER, Circuit Judge.

The Internal Revenue Code, 26 U.S.C. § 6672, permits the United States to recover unpaid trust-fund taxes 1 from per sons responsible for paying those taxes, if they willfully failed to pay them. We have previously held that Appellants Roger Byrne and Erie Kus, as president and CEO, respectively, of Eagle Trim, Inc. (“Eagle Trim”) were responsible for paying Eagle Trim’s trust-fund taxes, but we remanded on the question of whether their failure to pay those taxes was willful. On remand, the district court conducted a bench trial and determined that…

2Cases cited24 opinions

  1. Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
  2. Slodov v. United StatesSupreme Court of the United States · 1978
  3. Williams v. MehraCourt of Appeals for the Sixth Circuit · 1999
  4. Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
  5. Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987

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3Cited by12 opinions

  1. Premium Freight Mgmt., LLC v. PM Engineered Solutions, Inc.Court of Appeals for the Sixth Circuit · 2018
  2. United States v. Jon HartmanCourt of Appeals for the Sixth Circuit · 2018
  3. Director Eric A. Taylor, Regional Director of the Ninth Region of the National Labor Relations Board, For and On Behalf of the National Labor Relations Board v. Hearthside Food Solutions, LLCDistrict Court, E.D. Kentucky · 2026
  4. Joseph Zino, Jr. v. Whirlpool Corp.Court of Appeals for the Sixth Circuit · 2019
  5. Premium Freight Mgmt., LLC v. PM Engineered Solutions, Inc.Court of Appeals for the Sixth Circuit · 2018

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

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