Legal Opinion
James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. T. O. Green
Court of Appeals for the Fifth Circuit
Decided September 25, 1959No. 17666_1PublishedCited by 22 opinions
Cameron, Circuit Judge, dissented.
1Opinion of the Court
JONES, Circuit Judge.
T. 0. Green, the appellee, brought suit against the District Director of Internal Revenue for the District of Mississippi. In the complaint it was alleged that Green was the major stockholder and an officer of Biloxi Packard Motor Company, Inc., a now defunct corporation which had its place of business at Biloxi, Mississippi. The year 1953 was the last year of the operation of the corporation. Social Security and withholding taxes were deducted by the corporation from the wages of its employees but were not remitted by the corporation to the United States. On April 23,…
2Cases cited5 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
- Houston Street Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1936
- McAllister v. DudleyDistrict Court, W.D. Pennsylvania · 1956
3Cited by22 opinions
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Medeiros v. CommissionerUnited States Tax Court · 1981
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- Wilt v. CommissionerUnited States Tax Court · 1973
- Paul Sauers, Box 1573, Atlantic City, Nj 08404 v. Commissioner of Internal Revenue. Appeal of Paul SauersCourt of Appeals for the Third Circuit · 1985
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