Legal Opinion
Koresko v. United States
District Court, E.D. Pennsylvania
Decided August 20, 2015No. Civil Action No. 13-4131PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
STENGEL, District Judge
John Koresko is the creator of the Regional Employers Assurance Leagues Voluntary Employees’ Benefit Association (REAL VEBA) trust, which the IRS determined was a tax shelter. In November 2012, the IRS assessed 26 U.S.C. § 6700 penalties against both Koresko and Penn-Mont Benefit Services, the plan administrator, for their respective roles in promoting the REAL VEBA plan in 2003. As required by statute, Mr. Koresko and Penn-Mont paid a portion of their respective assessments. They then sued the United States in separate suits for a refund of the penalty they…
2Cases cited32 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Scarano v. Central R. Co. Of New JerseyCourt of Appeals for the Third Circuit · 1953
- Ryan Operations G.P., a Virginia General Partnership and Nvr, L.P., a Virginia Limited Partnership, on Behalf of Its Division, Nvr Building Products Co. v. Santiam-Midwest Lumber Co., an Oregon Corporation Furman Lumber, Inc., a Massachusetts Corporation Bright Wood Corp., an Oregon Corporation. Bright Wood Corp., Third Party v. Forrest Paint Co., Inc., an Oregon Corporation Guardsman Products, Inc., a Delaware Corporation, Third Party Ryan Operations G.P. And Nvr, L.P. And Its Division, Nvr Building Products Co.Court of Appeals for the Third Circuit · 1996
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3Cited by3 opinions
- Allen R. Davison v. CommissionerUnited States Tax Court · 2020
- Bruce W. Lemay v. CommissionerUnited States Tax Court · 2020
- Shy v. Navistar Int'l CorpDistrict Court, S.D. Ohio · 2021