Legal Opinion
United States v. Hodgekins
District Court, N.D. Indiana
Decided August 11, 1992No. Cause S91-530MPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MILLER, District Judge.
In the second and third quarters of 1985 Josam Manufacturing, Inc. (“Josam”) failed to pay all the taxes deducted from its employees’ payroll. The United States brought this action against Barry J. Hodge-kins pursuant to 26 U.S.C. § 6672, seeking $793,162.96 for Josam’s tax liability. Mr. Hodgekins now seeks summary judgment, claiming that the statute of limitations in 26 U.S.C. § 6501(a) bars this action. Mr. Hodgekins also seeks summary adjudication of summary judgment motion because the government’s response brief was not timely filed, and an…
2Cases cited11 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Dennis J. Fitzpatrick, Doing Business as F.E.L. Publications v. Catholic Bishop of Chicago, a CorporationCourt of Appeals for the Seventh Circuit · 1990
- Sims v. MulcahyCourt of Appeals for the Seventh Circuit · 1990
- Adler v. CommissionerUnited States Tax Court · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
- United States v. Barry J. HodgekinsCourt of Appeals for the Seventh Circuit · 1994
- Goltz v. University of Notre Dame Du LacDistrict Court, N.D. Indiana · 1997
- Howard v. United StatesDistrict Court, N.D. California · 1994
- United States v. AskegardDistrict Court, D. Minnesota · 2003
2 more not listed; retrieve them via the Exa API.