Legal Opinion
Anuforo v. Commissioner
Court of Appeals for the Eighth Circuit
Decided August 4, 2010No. 09-2375PublishedCited by 40 opinions
1Opinion of the Court
RILEY, Chief Judge.
Cyril C. Anuforo owned two home healthcare companies, Comfort Plus Health Care, Inc. (Comfort Plus) and U.S. Central Comfort Plus Care Systems, Inc. (U.S.Central). Anuforo repeatedly failed to file the companies’ tax returns in a timely manner, and he also failed to make full payment of the employment taxes he withheld from his employees. As a result, the Internal Revenue Service (IRS) assessed penalties against Anuforo under 26 U.S.C. § 6672. Anuforo filed an action in the district court challenging the penalties. The government counterclaimed, seeking to reduce the…
2Cases cited23 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Alvarez-SanchezSupreme Court of the United States · 1994
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
18 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Lee Davis v. Jefferson Hospital AssociationCourt of Appeals for the Eighth Circuit · 2012
- Bonnie Hargis v. Access Capital Funding, LLCCourt of Appeals for the Eighth Circuit · 2012
- Marksmeier v. DavieCourt of Appeals for the Eighth Circuit · 2010
- United States v. Ralph RohnerCourt of Appeals for the Sixth Circuit · 2015
- Hamilton v. Bangs, McCullen, Butler, Foye & Simmons, L.L.P.Court of Appeals for the Eighth Circuit · 2012
35 more not listed; retrieve them via the Exa API.