Legal Opinion
United States v. De Beradinis
District Court, D. Connecticut
Decided May 29, 1975No. Civ. 13664PublishedCited by 38 opinions
1Opinion of the Court
OPINION, FINDINGS OF FACT and CONCLUSIONS OF LAW.
LEVET, Senior District Judge. *
This is an action involving a claim of “100% penalties” pursuant to §§ 6672, 6671(b), Internal Revenue Code of 1954. The United States has made 100% penalty assessments against Louis D. De Beradinis, Jr. (“De Beradinis”) by reason of allegedly unpaid income withholding and Social Security (“FICA”) taxes due for the second quarter of 1959 in the sum of $34,055.59 from McFaddin Express, Inc. (“McFaddin”).
The complaint filed on January 23, 1970 bases this 100% penalty tax assessment on the ground that De Beradinis…
2Cases cited21 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
16 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- In Re St. Louis Freight Lines, Inc.United States Bankruptcy Court, E.D. Michigan · 1984
- Avildsen v. United States (In Re Avildsen Tools & MacHines, Inc.)District Court, N.D. Illinois · 1984
- In Re Lifescape, Inc.United States Bankruptcy Court, D. Colorado · 1985
33 more not listed; retrieve them via the Exa API.