Legal Opinion
James N. Bowen v. United States of America, Betty G. Bowen v. United States
Court of Appeals for the Fifth Circuit
Decided February 5, 1988No. 87-1235PublishedCited by 25 opinions
1Opinion of the Court
POLITZ, Circuit Judge:
The Internal Revenue Service assessed a penalty against James N. Bowen and Betty G. Bowen for $253,100.59 under § 6672 of the Internal Revenue Code of 1954 1 for the willful failure to account for and pay over to the government certain federal income and social security taxes withheld from the wages of the employees of Bowen Industries, Inc. during the fourth quarter of 1983. The Bowens paid a total of $1,446.54 in partial satisfaction of the assessment before filing the instant consolidated actions seeking refunds. The government counterclaimed for the unpaid balance.…
2Cases cited8 opinions
- 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
- Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third PartyCourt of Appeals for the Third Circuit · 1979
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- James N. And Betty G. Bowen v. Federal Deposit Insurance Corporation, as Receiver for First Republicbank--El PasoCourt of Appeals for the First Circuit · 1990
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Francis A. Collins, (87-5580), (87-5581) v. United States of America, (87-5580), (87-5581)Court of Appeals for the Sixth Circuit · 1988
- Douglas A. Olsen v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Mason v. Comm'rUnited States Tax Court · 2009
20 more not listed; retrieve them via the Exa API.