Legal Opinion
J. A. Newsome, Jr. v. United States
Court of Appeals for the Fifth Circuit
Decided September 10, 1970No. 27613PublishedCited by 130 opinions
1Opinion of the Court
RIVES, Circuit Judge:
Newsome instituted this action against the United States for recovery of his partial payment of a penalty assessed against him under section 6672 of the Internal Revenue Code of 1954.1 The assessments were against Newsome, as the responsible officer of New Wolf Construction Company (New Wolf), for willfully failing to account for and pay over the social security and federal income taxes withheld from New Wolf's employees during the fourth quarter of 1961 *744($31,074.81) and the first quarter of 1962 ($7,724.25). The government counterclaimed for the balance due. The district…
2Cases cited23 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- United States Fidelity & Guaranty Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1952
18 more not listed; retrieve them via the Exa API.
3Cited by130 opinions
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
125 more not listed; retrieve them via the Exa API.