Legal Opinion
Arriondo v. United States
District Court, S.D. Texas
Decided July 22, 2016No. CIVIL ACTION NO. H-14-2734PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SIM LAKE, UNITED STATES DISTRICT JUDGE
Plaintiff W. Raul Arriondo (“Plaintiff’ or “Arriondo”) was assessed a trust fund recovery penalty under Internal Revenue Code § 6672 for the fourth quarter of 2008 and the first quarter of 2009 (the “period in question”). Arriondo sued defendant the United States of America (“Defendant” or “United States”), seeking a refund for overpayment of taxes and to be found not liable as a responsible person under I.R.C. § 6672.1 Pending before the court is United States of America’s Motion for Summary Judgment Against W. Raul Arriondo…
2Cases cited28 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Reeves v. Sanderson Plumbing Products, Inc.Supreme Court of the United States · 2000
- Little v. Liquid Air Corp.Court of Appeals for the Fifth Circuit · 1994
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3Cited by2 opinions
- Ivison v. Internal Revenue Service, United States of AmericaUnited States Bankruptcy Court, S.D. Texas · 2020
- Ralph Bradbury v. Edward Harvey, Bonnie Harvey, and Marvin JonesCourt of Appeals of Arkansas · 2022