Legal Opinion
Kelley v. United States
District Court, W.D. Oklahoma
Decided September 1, 1994No. CIV-93-1691-TPublishedCited by 1 opinion
1Opinion of the Court
ORDER
RALPH G. THOMPSON, District Judge.
Defendant United States of America filed a counterclaim in this action against plaintiff Raymond C. Kelley, seeking to reduce to judgment assessments against him for the trust fund portion of employment taxes owed by Kelley American Machine Tool Co., Inc. (“corporation”) for the calendar quarters ending December 31, 1987, September 30, 1988, December 31,1988 and March 31,1989. The Internal Revenue Service had made the trust fund assessments in the amount of $12,-737.65 against Kelley on the basis that he was a “responsible person” of the corporation…
2Cases cited4 opinions
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Richard H. Barnett v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Kenneth Lee McDonald Plaintiff-Counter-Defendant v. United States of America, Defendant-Counter-PlaintiffCourt of Appeals for the Eleventh Circuit · 1991
- Mulee v. United StatesDistrict Court, N.D. Illinois · 1986
3Cited by1 opinion
- Dold v. Rainbows United, Inc. (In re Rainbows United, Inc.)United States Bankruptcy Court, D. Kansas · 2016