Legal Opinion
Sidney J. Gefen and Lois Gefen v. United States
Court of Appeals for the Fifth Circuit
Decided September 24, 1968No. 24440_1PublishedCited by 29 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
The government seeks affirmance of a judgment against Sidney and Lois Gefen for Sidney Gefen’s [hereinafter Gefen] willful failure on behalf of Georgia Shipbuilding Corporation [hereinafter Georgia Ship] to pay over certain withholding and F.I.C.A. tax liabilities. 26 U.S.C. §§ 6672 and 6671(b). 1 The District Court, 2 as part of its judgment, foreclosed the federal tax lien on any property of the taxpayers, specifically on the cash surrender value of a life insurance policy on Gefen’s life with Lois Gefen as beneficiary. 26 U.S.C. §§ 6321 and 6322. 3 Gefen seeks…
2Cases cited21 opinions
- Beacon Theatres, Inc. v. WestoverSupreme Court of the United States · 1959
- Dairy Queen, Inc. v. WoodSupreme Court of the United States · 1962
- Parsons v. Bedford, Breedlove, & RobesonSupreme Court of the United States · 1830
- Fitzgerald v. United States Lines Co.Supreme Court of the United States · 1963
- Swofford v. B & W, Inc.Court of Appeals for the Fifth Circuit · 1964
16 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- James N. Bowen v. United States of America, Betty G. Bowen v. United StatesCourt of Appeals for the Fifth Circuit · 1988
24 more not listed; retrieve them via the Exa API.