Legal Opinion

Thosteson v. United States

District Court, M.D. Alabama

Decided August 7, 2001No. CIV.A.00-T-622-SPublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM OPINION

MYRON H. THOMPSON, District Judge.

Plaintiff Peter Thosteson filed this action against defendant United States, seeking a refund of his partial payment of a penalty assessment made against him pursuant to 26 U.S.C.A § 6672 for withholding taxes from the third quarter of 1994 through November 28, 1995, that his employer, Lorac, Inc., did not remit to the government. A trial was held on August 1 and 2, 2001, and after the close of evidence and argument, the jury returned a verdict in favor of Thosteson for all the quarters at issue.

This cause is now before the court on the oral…

2Cases cited12 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Cheek v. United StatesSupreme Court of the United States · 1991
  3. Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
  4. John A. Thibodeau v. United StatesCourt of Appeals for the Eleventh Circuit · 1987
  5. Fred J. Hewitt v. United StatesCourt of Appeals for the Fifth Circuit · 1967

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3Cited by3 opinions

  1. Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2003
  2. Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2002
  3. Paris v. United States (In Re Paris)United States Bankruptcy Court, M.D. Florida · 2006

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