Legal Opinion
John G. Holcomb and Ruth E. Holcomb v. United States
Court of Appeals for the Seventh Circuit
Decided May 13, 1980No. 78-1748, 78-1754PublishedCited by 33 opinions
1Opinion of the Court
FAIRCHILD, Chief Judge.
This case involves a 100% penalty assessment levied against John and Ruth Holcomb (Taxpayers) under § 6672 of the Internal Revenue Code of 1954 for failure to pay withholding taxes due from the corporation of which they were officers.
This is the second time this case has been before this court. In the first appeal, reported at 543 F.2d 1185 (7th Cir. 1976), we reversed the summary judgment granted to the government for the unpaid balance owing on this assessment and remanded the case for trial. Although the subsequent trial resulted in a jury verdict in favor of…
2Cases cited8 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
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Aparacor, Inc. v. United StatesUnited States Court of Claims · 1978
- Bryan M. Patzkowski v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- Levno v. United StatesDistrict Court, D. Montana · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- First Commodity Traders, Inc. v. Heinold Commodities, Inc.Court of Appeals for the Seventh Circuit · 1985
- Piambino v. BaileyCourt of Appeals for the Eleventh Circuit · 1985
- Exxon Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Gianetti v. Norwalk HospitalSupreme Court of Connecticut · 1989
- Piambino v. BaileyCourt of Appeals for the Eleventh Circuit · 1985
28 more not listed; retrieve them via the Exa API.