Legal Opinion
Cosmo J. Caterino v. United States
Court of Appeals for the First Circuit
Decided July 15, 1986No. 85-1703PublishedCited by 51 opinions
1Opinion of the Court
ROSENN, Senior Circuit Judge.
This appeal raises the factually difficult issue of third-party liability for income and social security taxes that an employer has withheld from the wages of employees but failed to remit to the federal government. Northerlin Company, Inc., the employer, withheld approximately $500,000 for the period from January 1, 1973, through June 30, 1974, but did not transmit the money to the Government. Cosmo J. Caterino (the taxpayer), individually and as president of Graham Stuart Corporation, made loans to and negotiated to buy Northerlin. Because of Caterino’s role…
2Cases cited22 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
17 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil VespeCourt of Appeals for the Third Circuit · 1989
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
46 more not listed; retrieve them via the Exa API.