Legal Opinion
Jerome L. Garsky v. United States of America, and Third-Party v. Ralph Bitters, Third-Party
Court of Appeals for the Third Circuit
Decided June 14, 1979No. 78-2190PublishedCited by 49 opinions
1Opinion of the Court
KIRKLAND, Senior District Judge:
The principal issue before us on this appeal is whether a “responsible person” who has knowledge of payments to other creditors after he was aware of the failure of his company to pay over employment taxes withheld for a prior quarter may be assessed a penalty equal to the amount of taxes pursuant to Section 6672 of the Internal Revenue Code, 26 U.S.C. § 6672, notwithstanding the fact that the withheld funds have been dissipated at the time the “responsible person” becomes aware of the failure to pay over. We hold that a “responsible person” 1 may be penalized…
2Cases cited9 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Ware v. Chicago & North Western Railway Co.District Court, W.D. Pennsylvania · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
44 more not listed; retrieve them via the Exa API.