Legal Opinion
Westenberg v. United States
District Court, D. Arizona
Decided April 10, 1968No. Civ. 2370PublishedCited by 5 opinions
1Opinion of the Court
FINDINGS AND OPINION
KILKENNY, District Judge:
This is an action for refund of a “penalty” imposed on plaintiff pursuant to Section 6672 of the Internal Revenue Code of 1954. 1 Defendant counterclaims for a claimed liability under the same section. Each of the parties waived a trial by jury.
The taxpayer is a citizen and a resident of the State of Arizona, United States of America, and is subject to the Internal Revenue Laws. Vi-Le-Bar Construction Co., Inc. was organized on May 1, 1962, to take over the contracting business of the taxpayer. The taxpayer was president of the said corporation and…
2Cases cited4 opinions
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- United States v. Harvey Mighell and Florence Mighell, in the Matter of Harvey Mighell and Florence Mighell, BankruptsCourt of Appeals for the Tenth Circuit · 1959
- Sherwood v. United StatesDistrict Court, E.D. New York · 1964
- Lynn v. ScanlonDistrict Court, E.D. New York · 1964
3Cited by5 opinions
- In Re MurphyDistrict Court, N.D. Alabama · 1974
- First Nat. Bank of Duncanville v. United StatesDistrict Court, N.D. Texas · 1979
- In the Matter of Onofre J. Sotelo and Naomi Sotelo, BankruptsCourt of Appeals for the Seventh Circuit · 1977
- Larson v. United StatesDistrict Court, E.D. Wisconsin · 1972
- Misbin v. CommissionerUnited States Tax Court · 1985