Legal Opinion
Fidelity Bank, N. A. v. United States v. Fidelity Bank, N. A., on Counterclaim-Appellee
Court of Appeals for the Tenth Circuit
Decided April 22, 1980No. 77-1972PublishedCited by 30 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
CDI Homes, Inc., a construction company, failed to pay $36,150.42 in income and Federal Insurance Contribution Act (FICA) taxes it withheld from wages paid to its employees during the second quarter of 1973. The Commissioner assessed against Fidelity Bank, N.A., a lender to CDI, a penalty in the amount of one hundred percent of the withholding taxes owed by CDI, relying upon I.R.C. § 6672. Fidelity paid $381.23 of the amount assessed and brought this refund suit. 1 The government counterclaimed for the unpaid balance and also alleged that Fidelity was liable for a sum…
2Cases cited16 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Slodov v. United StatesSupreme Court of the United States · 1978
- Flora v. United StatesSupreme Court of the United States · 1958
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
11 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. First National Bank of CircleCourt of Appeals for the First Circuit · 1981
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-PartyCourt of Appeals for the Third Circuit · 1981
- Fred Marvel and Angela Marvel, D/B/A Marvel Photo v. United StatesCourt of Appeals for the Tenth Circuit · 1983
- Cosmo J. Caterino v. United StatesCourt of Appeals for the First Circuit · 1986
25 more not listed; retrieve them via the Exa API.