Legal Opinion
Stallard v. United States
Court of Appeals for the Fifth Circuit
Decided January 31, 1994No. 92-08706PublishedCited by 51 opinions
1Per curiam
Defendant-Appellant the United States of America (“the government”) seeks to uphold an assessment of a penalty tax under 26 U.S.C. § 6672 against Plaintiff-Appellee David R. Stallard for nonpayment of federal taxes withheld from employees. Stallard paid a nominal sum on this tax, then brought the instant case in federal district court to claim a refund and to remove two federal tax liens based on this assessment. The district court granted summary judgment for Stal-lard, concluding that the Internal Revenue Service (the “IRS”) failed to assess the penalty tax within the applicable…
2Cases cited12 opinions
- American Title Insurance Company v. Lacelaw CorporationCourt of Appeals for the Ninth Circuit · 1988
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
7 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- United States v. James W. WhiteCourt of Appeals for the Eleventh Circuit · 2006
- Pool Company v. Otis L CooperCourt of Appeals for the Fifth Circuit · 2001
- Donald P. Taylor v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1995
- Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Plaintiff-AppelleeCourt of Appeals for the Ninth Circuit · 1995
- Albert A. Stevens v. United States of America, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1995
46 more not listed; retrieve them via the Exa API.