Legal Opinion
Carter v. United States
District Court, S.D. New York
Decided July 10, 1989No. 88 Civ. 0936(KC), 87 Civ. 9158(KC)PublishedCited by 16 opinions
1Opinion of the Court
OPINION AND ORDER
CONBOY, District Judge:
The captioned consolidated actions arise out of the failure to pay to the Internal Revenue Service (“IRS”) income and Federal Insurance Contributions Act (“FICA”) taxes. The actions were brought by plaintiffs for recovery of the portion paid by each of them to the toward the assessment of a 100% penalty imposed upon each as "responsible persons” under 26 U.S.C. § 6672(a). The Government has filed counterclaims against each plaintiff, on the theory of joint and several liability, seeking from each the 100% penalty assessment plus interest. The motion…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Ware v. Chicago & North Western Railway Co.District Court, W.D. Pennsylvania · 1975
20 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Branson v. Department of RevenueIllinois Supreme Court · 1995
- United States v. LetscherDistrict Court, S.D. New York · 1999
- D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
- Beeler v. United StatesDistrict Court, S.D. New York · 1995
- United States v. McCombs-EllisonDistrict Court, W.D. New York · 1993
11 more not listed; retrieve them via the Exa API.