Legal Opinion
Simpson v. United States
District Court, E.D. New York
Decided June 30, 1987No. CV-84-2364, CV-84-3097, CV-84-4637PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
GLASSER, District Judge:
The cross motions for summary judgment in these consolidated actions present the question whether certain taxpayers ought to be liable to pay the 100% penalty prescribed by 26 U.S.C. § 6672(a). That statute provides:
General rule. — Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties…
2Cases cited17 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Carter v. United StatesDistrict Court, S.D. New York · 1989
- Beeler v. United StatesDistrict Court, S.D. New York · 1995
- United States v. McCombs-EllisonDistrict Court, W.D. New York · 1993
- United States v. BurgerDistrict Court, S.D. New York · 1989
- Mahler v. United StatesDistrict Court, D. Connecticut · 2000
2 more not listed; retrieve them via the Exa API.