Legal Opinion
Ghandour v. United States
United States Court of Federal Claims
Decided January 7, 1997No. 93-658TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Senior Judge:
INTRODUCTION
Following the tidal of this tax refund suit, the court found that Edmond Ghandour was hable for the penalty assessed against him pursuant to 26 U.S.C. (I.R.C.) § 6672(a) (1994),1 to the Internal Revenue Service *122(IRS) for willfully failing to withhold and pay over the payroll taxes of Knots, Inc. (Knots), a toy and game manufacturing company which plaintiffs founded and in which they served as officers. The IRS now seeks to collect the penalty assessed against Edmond Ghandour, in addition to the statutory interest accruing thereon. Plaintiff…
2Cases cited15 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
- Litton Industrial Products, Inc., Appellant/cross-Appellee v. Solid State Systems Corp., Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1985
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
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3Cited by6 opinions
- United States v. BoyceDistrict Court, S.D. California · 2001
- United States v. SarubinCourt of Appeals for the Fourth Circuit · 2007
- Christman v. United StatesUnited States Court of Federal Claims · 2013
- Qureshi v. United StatesUnited States Court of Federal Claims · 2005
- In Re VignolaUnited States Bankruptcy Court, N.D. California · 2007
1 more not listed; retrieve them via the Exa API.