Legal Opinion
United States v. Plotkin
District Court, E.D. Wisconsin
Decided March 22, 1965No. 64-CR-30PublishedCited by 5 opinions
1Opinion of the Court
GRUBB, District Judge.
The defendant, Oscar J. Plotkin, doing business as Modern Fixture Company, is charged in an indictment which alleges fifteen violations of 26 U.S.C.A. § 7215. That section makes it a misdemeanor to fail to comply with the requirement of 26 U.S.C.A. § 7512(b). The requirements of § 7512(b) are applicable only under the conditions set forth in 26 U.S. C.A. § 7512(a) which provides that whenever any person who is required to collect, account for, and pay over any tax imposed by subtitle C or by chapter 33 (of Title 26), fails to do so, and has received a special notice…
2Cases cited4 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Capital Trawlers, Inc. v. United StatesDistrict Court, D. Maine · 1964
- Radio City Music Hall Corp. v. United StatesDistrict Court, S.D. New York · 1942
3Cited by5 opinions
- United States v. Gilbert H. PaultonCourt of Appeals for the Eighth Circuit · 1976
- Attorney Registration And Disciplinary Commission Of The Supreme Court Of Illinois v. Richard S. SchweikerCourt of Appeals for the Seventh Circuit · 1983
- United States v. George R. DreskeCourt of Appeals for the Seventh Circuit · 1976
- United States v. Norwood J. Patterson, (Two Cases)Court of Appeals for the Ninth Circuit · 1972
- Attorney Registration & Disciplinary Commission of Supreme Court v. SchweikerCourt of Appeals for the Seventh Circuit · 1983