Legal Opinion
Ringer v. United States
District Court, N.D. Texas
Decided October 20, 1993No. Civ. No. 3:93-CV-0391-HPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SANDERS, Chief Judge.
Before the Court are Defendant on Counterclaim’s Motion for Leave to File Amended Answer and Join Additional Party, filed September 17,1993; and Defendant’s Opposition thereto, filed September 29, 1993.
I. BACKGROUND
At issue in this case are the unpaid payroll taxes relating to the A-l Car Rental Agency, Inc., for fiscal quarters in 1982, and the unpaid trust fund taxes relating to Denture Centres of America for fiscal quarters in 1981-83. Pursuant to 26 U.S.C. § 66721, the Internal Revenue Service (“IRS”) assessed penalties against Jurgen…
2Cases cited3 opinions
- William Ross Hornsby v. Internal Revenue Service, United States of AmericaCourt of Appeals for the Fifth Circuit · 1979
- Uslife Title Insurance Company of Dallas on Behalf of Lillian v. Mathews v. Paul R. Harbison v. United States of America Acting by and Through the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
- Carlucci v. United StatesDistrict Court, S.D. New York · 1992
3Cited by1 opinion
- Bellovin v. United StatesDistrict Court, E.D. New York · 1997