Legal Opinion
Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-Appellant
Court of Appeals for the Federal Circuit
Decided November 30, 1984No. 84-801, 84-831PublishedCited by 122 opinions
1Opinion of the Court
MARKEY, Chief Judge.
Appeal from a judgment of the United States Claims Court, 3 Cl.Ct. 595 (1983), holding Dudley J. Godfrey, Jr. (Godfrey) liable for $159,361.26 of unpaid accrued taxes of Career Academies, Inc. (Career) pursuant to Internal Revenue Code section 6672, the 100 percent tax penalty provision. 1 We reverse in part and vacate in part.
Background
This case arises from the bankruptcy of Career Academies, Inc., a Delaware corporation headquartered in Milwaukee, Wisconsin, and authorized to provide home-study and resident vocational training in such fields as radio broadcasting,…
2Cases cited14 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Feist v. United StatesUnited States Court of Claims · 1979
9 more not listed; retrieve them via the Exa API.
3Cited by122 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
117 more not listed; retrieve them via the Exa API.