Legal Opinion
United States v. Berkowitz
Court of Appeals for the Third Circuit
Decided February 5, 1964No. Nos. 14429, 14430, 14505PublishedCited by 121 opinions
1Opinion of the Court
STALEY, Circuit Judge.
The United States filed a civil action in the District Court for the Eastern District of Pennsylvania to recover taxes it alleged were due and owing from the defendant, Morton Berkowitz. The complaint averred that a penalty assessment in the amount of $63,653.73 had been made against the defendant on May 31, 1956, because he was a responsible officer of a corporation which had become delinquent in the payment of withholding taxes. The suit was filed on May 14, 1962, just seventeen days prior to the expiration of the applicable statute of limitations. Internal Revenue…
2Cases cited12 opinions
- Brown Shoe Co. v. United StatesSupreme Court of the United States · 1962
- Goldlawr, Inc. v. HeimanSupreme Court of the United States · 1962
- Ford Motor Co. v. Ryan. Ferguson v. Ford Motor Co.Court of Appeals for the Second Circuit · 1950
- All States Freight, Inc. v. ModarelliCourt of Appeals for the Third Circuit · 1952
- Corey v. United StatesSupreme Court of the United States · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by121 opinions
- Margaret E. Coffey v. Van Dorn Iron Works, an Ohio CorporationCourt of Appeals for the Seventh Circuit · 1986
- Lafferty v. St. RielCourt of Appeals for the Third Circuit · 2007
- Marve A. Dubin v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Reyno v. Piper Aircraft Co.Court of Appeals for the Third Circuit · 1980
- McLaughlin v. CopelandDistrict Court, D. Maryland · 1977
116 more not listed; retrieve them via the Exa API.