Legal Opinion

United States of America v. Estate of Richard T. Cole, Jr., et al.

District Court, E.D. Michigan

Decided May 15, 2026No. 2:22-cv-12916Unknown

1Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION UNITED STATES OF AMERICA, Plaintiff, Case No. 22-cv-12916 v. Honorable Robert J. White ESTATE OF RICHARD T. COLE, JR., et al. Defendants. OPINION AND ORDER GRANTING THE GOVERNMENT’S MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANT ROBERT W. BURLAND, JR.’S CROSS-MOTION FOR SUMMARY JUDGMENT I. Introduction The United States of America commenced this action pursuant to 26 U.S.C. § 7402(a) seeking to reduce trust-fund tax liabilities already assessed against Robert W. Burland, Jr. to judgment.1 1 “A trust-fund tax is…

2Cases cited13 opinions

  1. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  2. Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
  3. Slodov v. United StatesSupreme Court of the United States · 1978
  4. Dustin James v. Deborah HaleCourt of Appeals for the Seventh Circuit · 2020
  5. United States v. Funds in the Amount of Thirty Thousand Six Hundred Seventy Dollars ($30,670.00), Antonio Calhoun, Claimant-AppellantCourt of Appeals for the Seventh Circuit · 2005

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