Legal Opinion
Reph v. United States
District Court, N.D. Ohio
Decided August 16, 1985No. C84-3024PublishedCited by 11 opinions
1Opinion of the Court
ORDER
BELL, District Judge.
Plaintiff Clinton A. Reph filed this action for recovery of federal income taxes paid pursuant to a penalty assessed against him for failure to file Form 941 returns for the fourth quarter of 1978 and the first two quarters of 1979. Jurisdiction is founded on 28 U.S.C. § 1346(a)(1). The United States counterclaimed against plaintiff for the total amount of the tax penalty.
Currently before the court is the United States’ motion for partial summary judgment on the issues of responsibility and willfulness. Plaintiff has responded in opposition contending that there are…
2Cases cited22 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- William Butler Smith v. Leman HudsonCourt of Appeals for the Sixth Circuit · 1979
- Slodov v. United StatesSupreme Court of the United States · 1978
- LeDuc v. FloridaSupreme Court of the United States · 1979
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- First Federal Savings & Loan Ass'n v. GoldmanDistrict Court, W.D. Pennsylvania · 1986
- Skouras v. United StatesDistrict Court, S.D. New York · 1993
- In Re Alternative Publications, Inc.United States Bankruptcy Court, S.D. Ohio · 1995
6 more not listed; retrieve them via the Exa API.