Legal Opinion
Edgar B. Thomsen, Jr. v. United States
Court of Appeals for the First Circuit
Decided September 29, 1989No. 89-1130PublishedCited by 72 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Chief Judge.
On December 22, 1986, the Internal Revenue Service assessed a penalty under section 6672 of the Internal Revenue Code against plaintiff-appellant Edgar B. Thom-sen, Jr. for unpaid federal employment taxes withheld from the wages of employees of C & K Restaurant Supply, Inc. (“C & K”) for the second, third, and fourth quarters of 1984. On February 26,1987, Thom-sen paid to the IRS under protest the sum of $13,644.11 representing the amount of the assessment plus accrued interest. Thereafter, Thomsen brought an action in the United States District Court for the…
2Cases cited25 opinions
- United States v. MurdockSupreme Court of the United States · 1934
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
20 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Crispin Calderon, on Behalf of Themselves and All Others Similarly Situated v. Jim Witvoet, Sr., Doing Business as J & B VegetablesCourt of Appeals for the Seventh Circuit · 1993
- John O. Denbo, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim v. Robert B. Allred, CounterclaimCourt of Appeals for the Tenth Circuit · 1993
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
- William A. Kinnie v. United StatesCourt of Appeals for the Sixth Circuit · 1993
67 more not listed; retrieve them via the Exa API.