Legal Opinion
Moore v. United States
Court of Appeals for the Eighth Circuit
Decided August 5, 2011No. 10-2741PublishedCited by 6 opinions
1Opinion of the Court
RILEY, Chief Judge.
A jury found Virgil Moore responsible for trust fund recovery penalties imposed by the Internal Revenue Service (IRS or government) pursuant to 26 U.S.C. (I.R.C.) § 6672 for unpaid employment taxes owed by Iowa Trade Bindery, Inc. (ITB). On July 8, 2010, the district court 1 entered judgment on the jury verdict. Moore appeals the judgment and “all adverse rulings and orders in this case.” We affirm.
I. BACKGROUND
Moore, a licensed attorney, owned 50% of the now-defunct ITB and served as its vice president, secretary, and treasurer. John D. Harris, ITB’s president and owner of…
2Cases cited17 opinions
- Richardson v. JohnsonCourt of Appeals for the Eleventh Circuit · 2010
- United States v. MezzanattoSupreme Court of the United States · 1995
- moses.com Securities, Inc. v. Comprehensive Software Systems, Inc. William W. Simpson Southwest Securities, Inc. David Glatstein David ZeleniakCourt of Appeals for the Eighth Circuit · 2005
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Wade v. HaynesCourt of Appeals for the Eighth Circuit · 1981
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3Cited by6 opinions
- Jane Doe v. V. Leroy YoungCourt of Appeals for the Eighth Circuit · 2011
- Linda Romano-Murphy v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- United States v. Descart Begay, Jr.Court of Appeals for the Eighth Circuit · 2024
- Faisal Ahmed v. Commissioner of IRSCourt of Appeals for the Third Circuit · 2023
- Goldtooth v. The Western Sugar CooperativeDistrict Court, D. Nebraska · 2025
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