Legal Opinion
Ben D. Spivak and David S. Shapiro v. United States
Court of Appeals for the Second Circuit
Decided January 4, 1967No. 30633_1PublishedCited by 74 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge:
Ben D. Spivak and David S. Shapiro appeal from a May 16, 1966 judgment of the United States District Court for the Southern District of New York, Richard H. Levet, Judge, which dismissed their complaint for a refund of taxes and awarded the United States $27,192.27 with interest and costs on its counterclaim for 100% penalties pursuant to §§ 6672 1 an<i 6671(b) 2 of the Internal Revenue Code of 1954. 254 F.Supp. 517. We find no error and affirm the judgment.
The penalty assessments were for unpaid income withholding and social security (FICA) taxes for the first…
2Cases cited9 opinions
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Helvering v. Schine Chain Theatres, Inc.Court of Appeals for the Second Circuit · 1941
- Emil Horwitz v. United StatesCourt of Appeals for the Second Circuit · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
69 more not listed; retrieve them via the Exa API.