Legal Opinion
Farkas v. United States
United States Court of Federal Claims
Decided July 1, 2003No. 00-100TPublishedCited by 11 opinions
1Opinion of the Court
OPINION AND ORDER
BLOCK, Judge.
This case is before the court following a trial held on March 24 and 25, 2003, in Newark, New Jersey. The central issue is whether plaintiff, Stephen Farkas, is a “responsible person” who willfully failed to pay his company’s payroll taxes and is, consequently, hable for the unpaid tax and penalty under 26 U.S.C. § 6672 (“section 6672”). The payroll taxes at issue are the taxes withheld from an employee’s paycheck by the employer. Under the Internal Revenue Code, employers are required to hold that money in trust for the United States until the date the tax is…
2Cases cited31 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- United States v. LandauCourt of Appeals for the Second Circuit · 1998
26 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- American Heritage Bancorp v. United StatesUnited States Court of Federal Claims · 2004
- GULF GROUP GENERAL ENTERPRISES CO. W.L.L., Plaintiff, v. UNITED STATES, DefendantUnited States Court of Federal Claims · 2013
- Brinskele v. United StatesUnited States Court of Federal Claims · 2009
- Horn & Associates, Inc. v. United StatesUnited States Court of Federal Claims · 2015
- Oasis International Waters, Inc. v. United StatesUnited States Court of Federal Claims · 2016
6 more not listed; retrieve them via the Exa API.