Legal Opinion

Brinskele v. United States

United States Court of Federal Claims

Decided August 25, 2009No. 02-911TPublishedCited by 6 opinions

1Opinion of the Court

OPINION

FIRESTONE, Judge.

This case involves the December 21, 2001 Internal Revenue Service (“IRS”) assessment of the penalty provided by 26 U.S.C. § 6672 (1998), in the amount of $959,244 plus interest against the plaintiff, Edward A Brinskele (“Mr. Brinskele” or “Brinskele”). Mr. Brinskele’s now-defunct company, MTC Telemanagement, Inc. (“MTC”), was a reseller of long distance telephone service. It purchased long distance minutes in bulk at a discount from established carriers such as Sprint and MCI and resold them to its eus-*338tomers at a profit. The majority of MTC’s customers were businesses…

2Cases cited24 opinions

  1. Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
  2. Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
  3. Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
  4. Bank of Guam v. United StatesCourt of Appeals for the Federal Circuit · 2009
  5. Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974

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3Cited by6 opinions

  1. Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
  2. Kobus v. United StatesUnited States Court of Federal Claims · 2012
  3. Gann v. United StatesUnited States Court of Federal Claims · 2016
  4. Noffke v. United StatesUnited States Court of Federal Claims · 2016
  5. Waterhouse v. United StatesUnited States Court of Federal Claims · 2015

1 more not listed; retrieve them via the Exa API.

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