Legal Opinion
Commonwealth National Bank of Dallas, Cross v. United States of America, Cross
Court of Appeals for the Fifth Circuit
Decided January 15, 1982No. 80-1953PublishedCited by 46 opinions
1Opinion of the Court
RANDALL, Circuit Judge:
This is an appeal from a judgment of the district court, pursuant to a special jury verdict, holding the plaintiffs-appellants herein — the lending bank to a corporate employer, the chief executive officer of the lending bank and the chief executive officer of the corporate employer — each liable for the 100% penalty imposed by I.R.C. § 6672 when the corporate employer failed to pay over to the United States federal employment taxes withheld from its employees. The lending bank and its chief executive officer assert that the decision of this court in United States v.…
2Cases cited16 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- First National Bank in Plant City v. DickinsonSupreme Court of the United States · 1969
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
11 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
- United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil VespeCourt of Appeals for the Third Circuit · 1989
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
41 more not listed; retrieve them via the Exa API.