Legal Opinion
Anthony Flan v. United States
Court of Appeals for the Seventh Circuit
Decided January 7, 1964No. 14095_1PublishedCited by 23 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
This suit was brought by plaintiff Anthony Flan seeking a refund of $9,513.23 plus interest. This sum had been exacted as a penalty under provisions of Title 26 U.S.C. §§ 6671 and 6672 which provided that persons who collect withholding and FICA taxes, are required to truly account for and pay over such taxes.
Anthony Flan was the president and principal stockholder of the Oakton Engineering Corporation (Oakton). The only other officer of the firm was Shirley Flan, but she was inactive. Oakton was engaged in the business of manufacturing and selling a display machine used…
2Cases cited5 opinions
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Hal C. Frazier v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Kellems v. United StatesDistrict Court, D. Connecticut · 1951
- The Gray Line Company, a Corporation v. R. C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Cushman v. WoodDistrict Court, D. Arizona · 1956
3Cited by23 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Scott v. United StatesUnited States Court of Claims · 1965
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- United States v. T. E. Hill, Jr. And Larry Moore, T. E. Hill, Jr. And Larry Moore v. United StatesCourt of Appeals for the Fifth Circuit · 1966
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