Legal Opinion
Stuart v. United States
Court of Appeals for the First Circuit
Decided July 24, 2003No. 02-1702PublishedCited by 19 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
Plaintiff-appellant Joseph Stuart (“Stuart” or “Taxpayer”) brought suit in district court seeking a refund of federal taxes and penalties he paid to the Internal Revenue Service for the unpaid trust fund taxes of Buyers Business Network (“BBN”). The district court granted partial judgment in favor of the IRS with regard to the correctness of the amounts of the assessments at issue. The remaining issue of whether Stuart could be held liable for BBN’s debt was then tried to a jury, which rendered special verdicts finding for the IRS on all counts. Stuart appeals. After…
2Cases cited14 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Faigin v. Kelly & CarucciCourt of Appeals for the First Circuit · 1999
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Jennings v. JonesCourt of Appeals for the First Circuit · 2009
- Baron v. Suffolk County Sheriff's DepartmentCourt of Appeals for the First Circuit · 2005
- United States v. David Michael LejaCourt of Appeals for the First Circuit · 2006
- Anderson v. Comcast, Corp.Court of Appeals for the First Circuit · 2007
- Schiffmann v. United StatesCourt of Appeals for the First Circuit · 2016
14 more not listed; retrieve them via the Exa API.