Legal Opinion
Mazo v. United States
Court of Appeals for the Fifth Circuit
Decided March 23, 1979No. 77-2104PublishedCited by 190 opinions
1Opinion of the Court
ALVIN B. RUBIN, Circuit Judge:
An officer or employee of a corporation who is responsible for the collection of employment taxes from the pay due an employee may be assessed a penalty equal to the amount of the taxes if he willfully fails to account for and pay over the amount due to the United States. 26 U.S.C. § 6672. The government found such liability on the part of those parties who were simultaneously the officers, directors and stockholders of Savannah Inn & Country Club, Inc., and its general manager, George Moore. Although each of them protests that he had a title and position without…
2Cases cited21 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
16 more not listed; retrieve them via the Exa API.
3Cited by190 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Gail McClendon v. United StatesCourt of Appeals for the Fifth Circuit · 2018
185 more not listed; retrieve them via the Exa API.