Legal Opinion
Douglas A. Olsen v. United States
Court of Appeals for the Eighth Circuit
Decided December 26, 1991No. 91-1440PublishedCited by 51 opinions
1Opinion of the Court
STUART, Senior District Judge.
Appellant Olsen claims that the Internal Revenue Service (IRS) wrongfully imposed a 100% penalty against him under I.R.C. § 6672 (1988). He seeks a tax refund of $45,615.85. The principal issue in the case is whether Olsen, concededly a “responsible person” under § 6672, willfully failed to pay over to the IRS withheld federal employment taxes collected by his corporation, Precision Machine and Design, Inc. (Precision Machine). Olsen also claims that he is not liable for the corporation’s taxes because he relied on IRS assurances that the taxes would be collected…
2Cases cited32 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
27 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
- Finley v. United StatesCourt of Appeals for the Tenth Circuit · 1996
- Anuforo v. CommissionerCourt of Appeals for the Eighth Circuit · 2010
46 more not listed; retrieve them via the Exa API.