Legal Opinion
John A. Thibodeau v. United States
Court of Appeals for the Eleventh Circuit
Decided October 5, 1987No. 86-3266PublishedCited by 99 opinions
1Per curiam
The government appeals from denial by the trial court of its motions for directed verdict and for judgment notwithstanding the verdict. The jury found that John A. Thibodeau (taxpayer), president of a corporation that deducted taxes from its employees’ wages but failed to remit them to the I.R.S., was not a “responsible officer” within the meaning of § 6672 of the Internal Revenue Code of 1954. We reverse the denial of the government’s motion for judgment notwithstanding the verdict because we find that the taxpayer was a responsible officer as a matter of law. We also reverse the denial of…
2Cases cited12 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
7 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Francis A. Collins, (87-5580), (87-5581) v. United States of America, (87-5580), (87-5581)Court of Appeals for the Sixth Circuit · 1988
94 more not listed; retrieve them via the Exa API.