Legal Opinion
United States v. Barry J. Hodgekins
Court of Appeals for the Seventh Circuit
Decided June 29, 1994No. 92-3496, 93-2290PublishedCited by 16 opinions
1Opinion of the Court
MANION, Circuit Judge.
Barry J. Hodgekins became the treasurer of Josam Manufacturing Co., Inc., in December 1984. In August 1985 the company went bankrupt. The Internal Revenue Service (IRS) then assessed tax penalties in excess of $800,000 against Hodgekins under 26 U.S.C. § 6672 for Josam’s failure to pay withholding taxes. Hodgekins filed a protest to this proposed assessment. The IRS agreed to close the ease if Hodgekins executed a waiver of the statute of limitations, which allowed the government to reopen the case without the bar of the statute of limitations “in the event refund…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- In the Matter of Ronald J. Witkowski, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1994
- Barnhill v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- United States v. Charles E. KoenCourt of Appeals for the Seventh Circuit · 1992
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3Cited by16 opinions
- United States v. Patrick M. DonovanCourt of Appeals for the Sixth Circuit · 2003
- Alan I. Begner, Cory Begner v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
- Goltz v. University of Notre Dame Du LacDistrict Court, N.D. Indiana · 1997
- Ripley v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
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