Legal Opinion
James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third Party
Court of Appeals for the Third Circuit
Decided March 2, 1992No. 91-2623PublishedCited by 63 opinions
1Opinion of the Court
OPINION
HAMILTON, Circuit Judge:
James M. O’Connor appeals the order of the district court granting summary judgment in favor of the Internal Revenue Service (IRS) on his claim for refund of a penalty imposed on him under 26 U.S.C. § 6672. The district court granted summary judgment based on the conclusion that O’Connor was a responsible person under the statute who willfully failed to pay withholding taxes of a corporation in which he was a part owner and officer. This appeal presents the issues of whether or not O’Connor was a responsible person under the statute, and if he was, whether or…
2Cases cited21 opinions
- Charbonnages De France v. Frank B. Smith, Juanita Smith, Frank Smith, Jr., Smith Brothers Construction Company and Continental Coal Sales CorporationCourt of Appeals for the Fourth Circuit · 1979
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
16 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- United States v. North CarolinaCourt of Appeals for the Fourth Circuit · 1999
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
- UNITED STATES v. McCOMBSCourt of Appeals for the Second Circuit · 1994
58 more not listed; retrieve them via the Exa API.