Legal Opinion
William J. Kardash, Sr. v. Commissioner of IRS
Court of Appeals for the Eleventh Circuit
Decided August 4, 2017No. 16-14254PublishedCited by 10 opinions
1Opinion of the Court
BOGGS, Circuit Judge:
Appellant William Kardash challenges the Tax Court’s determination that he is liable as a transferee under 26 U.S.C. § 6901 for his former employer’s unpaid taxes. For the following reasons, we affirm.
I
A
Appellant William Kardash was a shareholder and employee, of Florida Engineered Construction Products Corporation (“FECP”). FECP manufactured concrete lintels and sills for use in construction, particularly new residential construction, and had been doing so in some corporate form since 1955. 1 Kardash joined the company, then called Cast Crete, in 1979 as a plant engineer…
2Cases cited8 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Healy v. CommissionerSupreme Court of the United States · 1953
- Sherman v. FSC Realty LLC (In Re Brentwood Lexford Partners, LLC)United States Bankruptcy Court, N.D. Texas · 2003
- Crumpton v. Stephens (In Re Northlake Foods, Inc.)Court of Appeals for the Eleventh Circuit · 2013
- Berland v. Mussa (In Re Mussa)United States Bankruptcy Court, N.D. Illinois · 1997
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3Cited by10 opinions
- O'Halloran v. Harris Corp. (In Re Teltronics, Inc.)Court of Appeals for the Eleventh Circuit · 2018
- David F. Hewitt v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2021
- Burt Kroner v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2022
- Cecile Barker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Cecile Barker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
5 more not listed; retrieve them via the Exa API.