Legal Opinion
Gann v. United States
United States Court of Federal Claims
Decided September 16, 2016No. 10-359TPublishedCited by 3 opinions
1Opinion of the Court
Employee withholding; Trust fund taxes; 26 U.S.C. § 6672; Failure to pay over; Willfulness; Reckless disregard of an obvious and known risk of nonpayment.
OPINION
BRUGGINK, Judge.
This is a tax refund suit challenging the imposition of a “trust fund tax penalty” on plaintiff for the failure to pay over employees’ FICA taxes to the government. We have previously held that plaintiff was a responsible party. Trial on remaining issues was held in Dallas, Texas from December 8 to December 11, 2015. The matter is fully briefed. Post-trial argument was conducted on June 7, 2016. As more fully explained…
2Cases cited8 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- 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
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Feist v. United StatesUnited States Court of Claims · 1979
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3Cited by3 opinions
- Noffke v. United StatesUnited States Court of Federal Claims · 2016
- Gann v. United StatesUnited States Court of Federal Claims · 2017
- United States v. Barry D. EdwardsCourt of Appeals for the Eleventh Circuit · 2021