Legal Opinion
Lubetzky v. United States
Court of Appeals for the First Circuit
Decided December 29, 2004No. 01-2357PublishedCited by 12 opinions
1Opinion of the Court
BOUDIN, Chief Judge.
Itamar Lubetzky appeals from a jury verdict holding him personally liable for the federal withholding taxes of MediaFo-rum, Inc. for the six quarters of July 1, 1996 through December 31, 1997. Lubetz-ky’s central challenge is to the sufficiency of the evidence, but his appeal also invites attention to the murky standards for imposing liability. We begin with a brief summary of the statute, the background events and the legal proceedings that followed.
Employers are required to deduct from employee wages — and turn over to the Internal Revenue Service — social security,…
2Cases cited14 opinions
- Screws v. United StatesSupreme Court of the United States · 1945
- United States v. SepulvedaCourt of Appeals for the First Circuit · 1993
- Slodov v. United StatesSupreme Court of the United States · 1978
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- In Re Extradition of Curtis Andrew Howard. United States of America v. Curtis Andrew HowardCourt of Appeals for the First Circuit · 1993
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Young v. City of Providence ex rel. NapolitanoCourt of Appeals for the First Circuit · 2005
- Young v. City Of ProvidenceCourt of Appeals for the First Circuit · 2005
- Schiffmann v. United StatesCourt of Appeals for the First Circuit · 2016
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
- Paul Jean v. United StatesCourt of Appeals for the First Circuit · 2005
7 more not listed; retrieve them via the Exa API.