Legal Opinion
Teets v. United States
United States Court of Federal Claims
Decided August 5, 1993No. 92-488TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
Plaintiff seeks a refund of monies he paid toward the one hundred percent tax penalty assessed against him pursuant to I.R.C. §§ 6671 and 6672 as a responsible person with respect to trust fund taxes owed by H & T Contractors, Inc. (“H & T”). The Government counterclaims, seeking judgment as to plaintiffs liability for the balance of the penalties assessed for the first and second quarters of 1989.1 Following a trial on the merits, we hold that plaintiff is liable for the penalties assessed against him for both the first and second quarters of 1989.
FACTS
Plaintiff formed…
2Cases cited43 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Slodov v. United StatesSupreme Court of the United States · 1978
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
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3Cited by8 opinions
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- Dallin v. United StatesUnited States Court of Federal Claims · 2004
- Cook v. United StatesUnited States Court of Federal Claims · 2002
- Intersport Fashions West, Inc. v. United StatesUnited States Court of Federal Claims · 2008
- Mary Johnson v. United StatesCourt of Appeals for the Fourth Circuit · 2013
3 more not listed; retrieve them via the Exa API.