Legal Opinion
United States v. Arnold Aronson
Court of Appeals for the Fifth Circuit
Decided May 15, 1980No. 77-3341, 78-2537PublishedCited by 27 opinions
1Opinion of the Court
JAMES C. HILL, Circuit Judge:
In 1969, the IRS made “responsible officer” penalty assessments totalling $164,-930.96 against Arnold Aronson. 1 Apparent ly unsatisfied with the speed with which appellee was paying off the assessments, the IRS filed a lien upon real estate held by appellee and his wife as tenants by the entirety. In 1972, the Aronsons filed a joint income tax return for 1971 in which they claimed an overpayment and requested a refund of $718. The IRS applied the entire amount to the balance still owing on the responsible officer assessments. The Aronsons then filed a suit in the…
2Cases cited5 opinions
- Theresa Plant v. Blazer Financial Services, Inc. Of GeorgiaCourt of Appeals for the Fifth Circuit · 1979
- Revere Copper and Brass Incorporated v. The Aetna Casualty and Surety Company, and Third-Party v. George A. Fuller Company, Inc., Third-PartyCourt of Appeals for the Third Circuit · 1970
- Caleshu v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- Crocker v. United StatesDistrict Court, N.D. Mississippi · 1971
- United States v. ThompsonDistrict Court, S.D. Texas · 1966
3Cited by27 opinions
- Republic Health Corporation v. Lifemark Hospitals of Florida, Inc., Associated Medical Institutions, Inc., and Hialeah Hospitals, Inc.Court of Appeals for the Eleventh Circuit · 1985
- Burlington Northern Railroad Company v. John T. StrongCourt of Appeals for the Seventh Circuit · 1990
- In Re LileUnited States Bankruptcy Court, S.D. Texas · 1989
- United States v. Bulson (In Re Bulson)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1990
- Montgomery Elevator Company v. Building Engineering Services Co., Inc.Court of Appeals for the Fifth Circuit · 1984
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