Legal Opinion
Charles Richard Roth, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim
Court of Appeals for the Eleventh Circuit
Decided January 16, 1986No. 85-7192PublishedCited by 62 opinions
1Opinion of the Court
TUTTLE, Senior Circuit Judge:
This is an appeal by the United States from a denial by the trial court of a motion for j.n.o.v. after a jury had found that the appellee, Roth, was not a “responsible person” within the meaning of Section 6672 of the Internal Revenue Code of 1954 who would be required “to collect such tax, and truthfully account for and pay over such tax” to the United States government.
I. STATEMENT OF THE CASE
Taxpayer, Charles Richard Roth, filed this suit to recover $200.00 which he had paid on a penalty of $22,805.26 imposed against him pursuant to Section 6672 of the Internal…
2Cases cited7 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
- Theodore Neckles v. United States of America, Robert S. Whitmire, Third-PartyCourt of Appeals for the Third Circuit · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- John A. Thibodeau v. United StatesCourt of Appeals for the Eleventh Circuit · 1987
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
- Lou Brounstein v. United StatesCourt of Appeals for the Third Circuit · 1992
- Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
57 more not listed; retrieve them via the Exa API.