Legal Opinion
Eastern Investment Corp. And Lowen Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided March 1, 1995No. 94-3029PublishedCited by 15 opinions
1Opinion of the Court
STEPHEN H. ANDERSON, Circuit Judge.
Eastern Investment Corporation and its subsidiary, Lowen Corporation (collectively “Lowen”), appeal from the district court’s judgment holding Lowen liable for federal employment taxes, penalties, and interest. For the reasons stated below, we conclude that the district court did not err and, therefore, affirm.
BACKGROUND
Lowen Company Inc. (now Eastern Investment Corporation) was incorporated in Kansas in 1961. From the date of its incorporation until June 30, 1984, Lowen Company Inc. custom designed, manufactured, and marketed decals and real estate signs.…
2Cases cited17 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. 162 MegaMania Gambling DevicesCourt of Appeals for the Tenth Circuit · 2000
- Edward J. Finley, and Counterclaim v. United States of America, and Counterclaim Floyd Johnson, CounterclaimCourt of Appeals for the Tenth Circuit · 1997
- United States v. DavisCourt of Appeals for the Tenth Circuit · 2003
- Charles Schusterman and Lynn N. Schusterman v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- Citizens for Responsibility and Ethics in Washington v. U.S. Department of JusticeDistrict Court, District of Columbia · 2012
10 more not listed; retrieve them via the Exa API.