Legal Opinion
United States v. Moon H. Kim
Court of Appeals for the Seventh Circuit
Decided April 21, 1997No. 95-3922PublishedCited by 44 opinions
1Opinion of the Court
COFFEY, Circuit Judge.
Defendant Moon H. Kim (Kim) was one of three co-owners of a corporation that failed to pay federal employee withholding taxes during certain segments of the years 1989 to 1991. Kim was assessed a penalty by the IRS and he refused to pay the same, forcing the government to commence this civil action to reduce the assessment to a judgment. In its complaint, the government alleged that the three co-owners were personally liable for the taxes the corporation had failed to pay. One of the co-owners, Thomas Ryan (Ryan), consented to judgment against him, and the case proceeded…
2Cases cited28 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Mary Ellen Byrne v. Board of Education, School of West Allis-West MilwaukeeCourt of Appeals for the Seventh Circuit · 1992
- Sims v. MulcahyCourt of Appeals for the Seventh Circuit · 1990
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
23 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Gail McClendon v. United StatesCourt of Appeals for the Fifth Circuit · 2018
- Strozinsky v. School District of Brown DeerWisconsin Supreme Court · 2000
- Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
- Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2003
- Mary A. Freeman v. Chicago Park DistrictCourt of Appeals for the Seventh Circuit · 1999
39 more not listed; retrieve them via the Exa API.