Legal Opinion
Vinick v. Commissioner
Court of Appeals for the First Circuit
Decided April 8, 1997No. 18-2186PublishedCited by 38 opinions
1Opinion of the Court
STAHL, Circuit Judge.
Plaintiff-Appellant Arnold W. Vinick (“Vinick”) appeals the grant of summary judgment in favor of Defendant-Appellee, Commissioner of Internal Revenue (“IRS”) with respect to the IRS’ claim for unpaid federal withholding taxes. We reverse, in part, and remand for further proceedings.
Background
A Statutory Background
By way of legal context, we begin with a brief discussion of 26 U.S.C. § 6672(a), which governs this dispute, drawing primarily from our decision in Thomsen v. United States, 887 F.2d 12, 14 (1st Cir.1989). The Internal Revenue Code (“the Code”) requires…
2Cases cited11 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- J. Geils Band Employee Benefit Plan v. Smith Barney Shearson, Inc.Court of Appeals for the First Circuit · 1996
- Hoeppner v. Crotched Mountain Rehabilitation Center, Inc.Court of Appeals for the First Circuit · 1994
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Ortega Candelaria v. ORTHOBIOLOGICS LLCCourt of Appeals for the First Circuit · 2011
- Vinick v. United StatesCourt of Appeals for the First Circuit · 2000
- United States v. Clifford (In Re Clifford)District Court, D. Massachusetts · 2000
- Prescott v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- Stuart v. United StatesCourt of Appeals for the First Circuit · 2003
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