Legal Opinion
John P. Emshwiller, Jr. v. United States
Court of Appeals for the Eighth Circuit
Decided December 13, 1977No. 77-1035PublishedCited by 56 opinions
1Opinion of the Court
ROSS, Circuit Judge.
In this ease Emshwiller (hereinafter taxpayer) sued for a tax refund and a jury returned a verdict in his favor. The trial court then granted the government’s motion for judgment notwithstanding the verdict, both as to taxpayer’s claim and on the government’s counterclaim for the unpaid balance of the penalty assessed against the taxpayer under 26 U.S.C. § 6672. We affirm the judgment of the district court regarding liability but find that the record compels a further reduction in the total amount of tax owed.
Engineering Products Corporation, under the direction of its…
2Cases cited7 opinions
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Wallace L. Sorenson v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
- Fred J. Hewitt v. United StatesCourt of Appeals for the Fifth Circuit · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Louis W. Levit, Trustee of V.N. Deprizio Construction Co. v. Ingersoll Rand Financial CorporationCourt of Appeals for the Seventh Circuit · 1989
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil VespeCourt of Appeals for the Third Circuit · 1989
- William Ross Hornsby v. Internal Revenue Service, United States of AmericaCourt of Appeals for the Fifth Circuit · 1979
- Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
51 more not listed; retrieve them via the Exa API.