Legal Opinion
Sherwood v. United States
District Court, E.D. New York
Decided June 23, 1965No. 62-C-896, 63-C-805PublishedCited by 20 opinions
1Opinion of the Court
BARTELS, District Judge.
This is a consolidation of two cases arising out of a joint and several 100% penalty assessment by the Government under Sections 6671 and 6672 1 of the Internal Revenue Code of 1954, 26 U.S. C.A., against John Muller (Muller), president, Ogden M. Sherwood (Sherwood), secretary and treasurer, and Leonardo Casanova (Casanova), a major stockholder and employee, of Gillmors, Inc. (Gillmors) as responsible persons liable for the employees’ withheld income taxes and Federal Insurance Contributions Act (FICA) taxes not paid to the Government for the first and second quarters…
2Cases cited19 opinions
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Paddock v. SiemoneitTexas Supreme Court · 1949
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
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3Cited by20 opinions
- Robert White v. The United StatesUnited States Court of Claims · 1967
- United States v. LandauCourt of Appeals for the Second Circuit · 1998
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- United States v. Lawrence W. Berman, Mariln Berman, and Forex CorporationCourt of Appeals for the Sixth Circuit · 1987
15 more not listed; retrieve them via the Exa API.