Legal Opinion
Morales v. United States
District Court, D. Puerto Rico
Decided October 8, 1992No. Civ. 89-0492 (JP)PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
PIERAS, District Judge.
On December 15, 1986, a delegate of the Secretary of the Treasury assessed against plaintiffs Aida L. Morales and César Toledo a 100 percent penalty pursuant to 26 U.S.C. § 6672 for social security taxes due from Puerto Rico International Airlines (hereinafter “Prinair”) for the tax quarters ending September 30, 1984, and December 31, 1984, in the amounts of $60,937.13 and $109,429.83, respectively. 1 On February 9, 1987, a 100 percent penalty was assessed against plaintiff José Facundo for the same periods and in the same amounts. On August 24, 1987,…
2Cases cited36 opinions
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
- United States v. JanisSupreme Court of the United States · 1976
- United States v. MurdockSupreme Court of the United States · 1934
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
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3Cited by2 opinions
- Ceramic Enterprises, Inc. v. Dexion Inc.District Court, D. Puerto Rico · 1998
- Naporano v. United StatesDistrict Court, D. New Jersey · 1993