Legal Opinion
United States v. Jean E. Bisbee, Maurice Warner Green, Jr. v. United States
Court of Appeals for the Eighth Circuit
Decided April 9, 2001No. 99-4228, 00-1010PublishedCited by 22 opinions
1Opinion of the Court
WOLLMAN, Chief Judge.
This tax case arises from an assessment of trust fund recovery penalties pursuant to 26 U.S.C. (I.R.C.) § 6672 (1994) against two officers of Iowa Malleable Iron Co. (IMI), Jean E. Bisbee and Maurice Warner Green, Jr. In a consolidated case, a jury found Bisbee but not Green liable for the penalty. Bisbee made several procedural challenges to the validity of the assessment against him, which the district court rejected. Green moved to recover litigation costs from the government as a prevailing party pursuant to I.R.C. § 7430, but the court denied his motion because it…
2Cases cited10 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Karen Kingman Kenagy v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Douglas A. Olsen v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Wells Fargo & Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
- United States v. WatsonCourt of Appeals for the Eighth Circuit · 2011
- Cook v. United StatesUnited States Court of Federal Claims · 2002
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
17 more not listed; retrieve them via the Exa API.