Legal Opinion
Hegg v. United States
District Court, C.D. California
Decided June 2, 1977No. CV 74-1244-RFPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF DECISION
BLUMENFELD, District Judge, Sitting, by Designation
This case began as an action by the plaintiff for refund of $53.77 plus interest and costs which he paid on February 2, 1973 as income taxes withheld from the wages of employees of Take I Productions, Inc. (“Take I”). Thereafter the United States assessed the plaintiff for a 100% civil penalty in the amount of $42,680.20 in lieu of federal income taxes withheld from the wages of employees of Take I for the quarter ending June 30, 1970.1 Hegg claims that he is not a person subject to liability for such taxes within the…
2Cases cited6 opinions
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- In the Matter of Slodov, Debtor. Ike Slodov, Cross-Appellee v. United States of America on Behalf of the Internal Revenue Service, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1977
- Melillo v. United StatesDistrict Court, E.D. New York · 1965
- Werner v. United StatesDistrict Court, D. Connecticut · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kappas v. United StatesDistrict Court, C.D. California · 1983