Legal Opinion

Pinto v. United States

District Court, N.D. Illinois

Decided October 17, 2002No. 01 C 5308PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

BUCKLO, District Judge.

Richard Pinto was the owner of Pinto Brothers Construction, Inc. (“Pinto Brothers”). Pinto Brothers failed to pay employment taxes out of money withheld from employee wages and was assessed hundreds of thousands of dollars in trust fund tax penalties by the Internal Revenue Service (“IRS”). Richard Pinto was assessed personal liability as a “responsible person” for the trust fund tax penalty under 26 U.S.C. § 6672 in the amount of $214,702.77. Mr. Pinto is also the 60 percent owner of a company called Pinto Construction Group, Inc. (“Pinto…

2Cases cited12 opinions

Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
Sandra L. Waldridge v. American Hoechst Corp.Court of Appeals for the Seventh Circuit · 1994
United States v. Energy Resources Co.Supreme Court of the United States · 1990
Donna Hendricks-Robinson, Penny Moore, Teresa Westlake v. Excel CorporationCourt of Appeals for the Seventh Circuit · 1998
Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992

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3Cited by1 opinion

In re Kossoff PLLCDistrict Court, S.D. New York · 2026