Legal Opinion
R. M. Steele v. United States
Court of Appeals for the Eighth Circuit
Decided July 7, 1960No. 16279_1PublishedCited by 53 opinions
1Per curiam
Penalties were assessed administratively against the president and the secretary of Davidson-Steele, Inc., in the amount of $5,186.47 as to each officer for willfully failing to pay over to the Internal Revenue Service the withholdings-of income taxes and social security taxes-made by the corporation from the wages of its employees.
Each officer made a payment of $50 to the Internal Revenue Service on the amount of the assessment against him, and they thereafter brought suit in the District Court for refund of these payments, on the ground that the penalties were erroneously and illegally…
2Cases cited3 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Steele v. United StatesDistrict Court, W.D. Arkansas · 1959
3Cited by53 opinions
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
- Ben D. Spivak and David S. Shapiro v. United StatesCourt of Appeals for the Second Circuit · 1967
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Uslife Title Insurance Company of Dallas on Behalf of Lillian v. Mathews v. Paul R. Harbison v. United States of America Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
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