Legal Opinion
Waymon Leon Howard v. United States
Court of Appeals for the Fifth Circuit
Decided August 12, 1983No. 82-1461PublishedCited by 164 opinions
1Opinion of the Court
THORNBERRY,
Circuit Judge:
INTRODUCTION:
Appellant Waymon Leon Howard [Howard] appeals the district court’s grant of summary judgment to the United States finding him personally liable for unpaid federal withholding taxes owed the Internal Revenue Service by his employer. Concluding that Howard was a “responsible person” who, without reasonable cause, willfully failed to collect and pay over these taxes, we affirm.
FACTS:
Eden Marketing Corporation [Eden] was a Texas corporation engaged in the sale of skin care products to various control centers throughout the United States. It was incorporated…
2Cases cited20 opinions
- Employees of Department of Public Health v. Department of Public HealthSupreme Court of the United States · 1973
- Slodov v. United StatesSupreme Court of the United States · 1978
- Trevino v. Celanese Corp.Court of Appeals for the Fifth Circuit · 1983
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
15 more not listed; retrieve them via the Exa API.
3Cited by164 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
159 more not listed; retrieve them via the Exa API.