Legal Opinion
Beeler v. United States
District Court, S.D. New York
Decided August 18, 1995No. 86 Civ. 8810 (JGK)PublishedCited by 7 opinions
1Opinion of the Court
OPINION & ORDER
KOELTL, District Judge:
Plaintiff Joel I. Beeler commenced this action on November 17, 1986 to obtain a refund of a $124.28 payment he made toward a penalty assessed against him by the Internal Revenue Service (“IRS”) under 26 U.S.C. § 6672 for his alleged failure to cause the payment of withheld income and social security taxes allegedly owed to the Government by Equidyne Management, Inc. (“EMI”), a company of which Beeler was an officer. The statute subjects persons who willfully fail to collect and pay over withholding taxes and are responsible for doing so to a penalty equal…
2Cases cited36 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
31 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cheatle v. United StatesDistrict Court, W.D. Virginia · 2008
- Reiff v. United StatesDistrict Court, S.D. New York · 2006
- Hauf v. Internal Revenue ServiceDistrict Court, N.D. New York · 1997
- Beeler v. Comm'rUnited States Tax Court · 2013
- Beeler v. Comm'rUnited States Tax Court · 2009
2 more not listed; retrieve them via the Exa API.