Legal Opinion
Braden v. United States
District Court, S.D. Ohio
Decided July 16, 1970No. Civ. A. 67-320PublishedCited by 31 opinions
1Opinion of the Court
FINDINGS OF FACT CONCLUSIONS OF LAW
WEINMAN, Chief Judge.
This case against Robert J. Braden and John F. Bonistall pertains to the personal liability of a corporate officer for the corporation’s failure to pay federal taxes withheld from its employees for income taxes and Social Security taxes. Section 6672, I.R.C. (Title 26, U.S.C.A., Section 6672) imposes such liability on a corporate officer who is responsible for the collection and payment of such taxes and who willfully fails to cause such taxes to be paid.
FINDINGS OF FACT
1. The American Pottery Company was formed in 1942. It was located…
2Cases cited17 opinions
- United States v. MurdockSupreme Court of the United States · 1934
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
12 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Jerome L. Garsky v. United States of America, and Third-Party v. Ralph Bitters, Third-PartyCourt of Appeals for the Third Circuit · 1979
- Robert J. Braden v. United States v. John F. Bonistall, Third-PartyCourt of Appeals for the Third Circuit · 1971
- Roy J. McGlothin and Jack J. Surnow, Third-Party v. United States of America, and Third-PartyCourt of Appeals for the Third Circuit · 1983
26 more not listed; retrieve them via the Exa API.