Legal Opinion
William W. Adams v. United States of America, and Third Party v.lakeshore Commercial Finance Corporation, Third Party
Court of Appeals for the Third Circuit
Decided November 7, 1974No. 73-1378PublishedCited by 52 opinions
1Opinion of the Court
GRANT, Senior District Judge.
During the second and third quarters of 1970, The Skobis Company (hereinafter “Skobis”) withheld federal income and employment taxes from the wages of its employees. However, the amounts so collected by Skobis during that period were never paid over to the government as required by law. Accordingly, the Commissioner of Internal Revenue, under the authority of Title 26 U.S.C. § 6672 of the Internal Revenue Code of 1954, assessed the statutory penalty equal to 100% of the amount not paid over against William W. Adams, an officer of Skobis, and against Lakeshore…
2Cases cited9 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Lewis C. McCarty Jr. v. The United StatesUnited States Court of Claims · 1971
- Robert G. Dudley v. United StatesCourt of Appeals for the Ninth Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
47 more not listed; retrieve them via the Exa API.