Legal Opinion
Gardner v. United States
District Court, S.D. New York
Decided December 15, 1964PublishedCited by 5 opinions
1Opinion of the Court
CROAKE, District Judge.
Plaintiff in this action seeks a refund of $3,723.90 from the United States consisting of a penalty assessment against him, pursuant to 26 U.S.C. §§ 6671, 6672. The penalty was imposed upon him for the alleged failure of Toys of the World Club, Inc., to pay over certain income taxes withheld from the salaries of its *454employees to the Internal Revenue Service. The plaintiff and one Alistair Kyle were jointly assessed for the penalty because it was alleged that they were officers “required to collect, truthfully account for, and pay over such tax.” The plaintiff paid the…
2Cases cited1 opinion
- American Fidelity and Casualty Company, Inc. v. The Greyhound CorporationCourt of Appeals for the Fifth Circuit · 1956
3Cited by5 opinions
- United States v. Joe Grasso & Son, Inc.Court of Appeals for the Fifth Circuit · 1967
- Crompton-Richmond Co., Inc., Factors v. United StatesDistrict Court, S.D. New York · 1967
- Stiber v. United StatesDistrict Court, E.D. Pennsylvania · 1973
- McGee v. United StatesDistrict Court, E.D. Pennsylvania · 1972
- Sirota v. Solitron Devices, Inc.District Court, S.D. New York · 1983