Legal Opinion
Jefferson v. United States
Court of Appeals for the Seventh Circuit
Decided October 8, 2008No. 06-4082PublishedCited by 32 opinions
1Opinion of the Court
WILLIAMS, Circuit Judge.
Charles E. Jefferson previously served as the president of the board of directors of a day care center that owed substantial back taxes to the Internal Revenue Service. After Jefferson was personally assessed for the back taxes, he filed suit to recover the amounts he paid to the IRS. The district court granted the government’s motion for summary judgment, finding that Jefferson could be assessed for the day care’s tax liability. Because Jefferson is a “responsible person” under 26 U.S.C. § 6672(a) who “willfully” failed to pay the day care’s taxes, we agree with the…
2Cases cited17 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- National Ass'n of Home Builders v. Defenders of WildlifeSupreme Court of the United States · 2007
- Peirick v. Indiana University-Purdue University Indianapolis Athletics DepartmentCourt of Appeals for the Seventh Circuit · 2007
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
12 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
- D.C. v. Abbott Labs. Inc.District Court, E.D. Illinois · 2018
- Estep v. Pharmacia & Upjohn Co.District Court, N.D. Illinois · 2014
- Mary Johnson v. United StatesCourt of Appeals for the Fourth Circuit · 2013
- Brinskele v. United StatesUnited States Court of Federal Claims · 2009
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