Legal Opinion
Internal Revenue Service v. Blais
District Court, D. Massachusetts
Decided June 25, 1985No. Civ. A. 79-2413-KPublishedCited by 22 opinions
1Opinion of the Court
Opinion
KEETON, District Judge.
This action involves the government’s attempt to collect $3,032.07 plus interest from John F. Blais as a penalty for failure to collect and pay withholding taxes pursuant to 26 U.S.C. § 6672 (1982). This court’s jurisdiction is based upon 28 U.S.C. §§ 1340, 1345 (1982) and 26 U.S.C. § 7402(a) (1982). The evidence was presented in a three day non-jury trial. In light of several issues of first impression presented by this case the parties were given time to submit post-trial briefs. Based upon the evidence and the case law, I conclude that judgment should be…
2Cases cited22 opinions
- Liparota v. United StatesSupreme Court of the United States · 1985
- 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
- United States v. SoteloSupreme Court of the United States · 1978
- United States v. BaggotSupreme Court of the United States · 1983
17 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- Finley v. United StatesCourt of Appeals for the Tenth Circuit · 1996
- Edward J. Finley, and Counterclaim v. United States of America, and Counterclaim Floyd Johnson, CounterclaimCourt of Appeals for the Tenth Circuit · 1997
- Schwinger v. United StatesDistrict Court, E.D. New York · 1987
17 more not listed; retrieve them via the Exa API.