Legal Opinion
Mary Johnson v. United States
Court of Appeals for the Fourth Circuit
Decided November 5, 2013No. 12-1739PublishedCited by 8 opinions
1Opinion of the Court
Affirmed by published opinion. Judge AGEE wrote the opinion, in which Judge WILKINSON and Judge DUNCAN joined.
AGEE, Circuit Judge:
Mary Johnson (“Mrs. Johnson”) brought this suit against the United States seeking a refund of payments on a federal withholding tax penalty assessed against her under 26 U.S.C. § 6672. 1 The Government counterclaimed against both Mrs. Johnson and her husband, Ford Johnson (“Mr. Johnson”), individually, to reduce to judgment the remaining balance of the trust fund recovery penalties assessed against them. The Johnsons now appeal the district court’s grant of summary…
2Cases cited23 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Stan Laber v. Francis J. Harvey, Secretary of the ArmyCourt of Appeals for the Fourth Circuit · 2006
- Edwards v. City of GoldsboroCourt of Appeals for the Fourth Circuit · 1999
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
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3Cited by8 opinions
- United States v. Teresa BarringerCourt of Appeals for the Fourth Circuit · 2022
- Seraph Garrison, LLC v. GarrisonCourt of Appeals of North Carolina · 2016
- John Doe 2 v. Fairfax County School BoardCourt of Appeals for the Fourth Circuit · 2020
- Quinton Brown v. Nucor CorporationCourt of Appeals for the Fourth Circuit · 2015
- Quinton Brown v. Nucor CorporationCourt of Appeals for the Fourth Circuit · 2015
3 more not listed; retrieve them via the Exa API.