Legal Opinion

William A. Kinnie v. United States

Court of Appeals for the Sixth Circuit

Decided May 24, 1993No. 92-1690PublishedCited by 54 opinions

1Opinion of the Court

MILBURN, Circuit Judge.

Plaintiff William A. Kinnie appeals the district court’s grant of summary judgment in favor of defendant United States of America in Kinnie’s action seeking recovery of penalties assessed and collected by the Internal Revenue Service (“IRS”) under 26 U.S.C. § 6672. On appeal, the issues are (1) whether Kinnie was a responsible person who willfully failed to pay to the United States income and social security taxes withheld from the wages of the employees of the business in which Kinnie owned fifty percent and was the vice-president, (2) whether the district court erred…

2Cases cited18 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Slodov v. United StatesSupreme Court of the United States · 1978
  3. Canderm Pharmacal, Ltd. v. Elder Pharmaceuticals, Inc.Court of Appeals for the Sixth Circuit · 1988
  4. James Boyd and Elizabeth Boyd v. Ford Motor Company Rouge Steel Company the Motor Vessel Ms. Henry Ford IICourt of Appeals for the Sixth Circuit · 1991
  5. William G. Brooks v. American Broadcasting Companies, Inc. Geraldo Rivera Charles C. Thompson and Maravilla Productions Company, Inc.Court of Appeals for the Sixth Circuit · 1991

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3Cited by54 opinions

  1. United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
  2. Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
  3. The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2002
  4. Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
  5. Andrew G. Huizinga v. United States of America, & Counterclaim Ralph Scotese Larry L. Vanderbeek, CounterclaimCourt of Appeals for the Sixth Circuit · 1995

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