Legal Opinion
United States v. Marlow P. Running
Court of Appeals for the Seventh Circuit
Decided October 13, 1993No. 92-3284PublishedCited by 27 opinions
1Opinion of the Court
KANNE, Circuit Judge.
The Internal Revenue Code requires employers to withhold federal social security and income taxes from the wages of their employees. See 26 U.S.C. §§ 3102 and 3402. The withheld taxes constitute a special fund held in trust for the benefit of the United States. See 26 U.S.C. § 7501(a); Slodov v. United States, 436 U.S. 238, 243, 98 S.Ct. 1778, 1783, 56 L.Ed.2d 251 (1978). Code section 6672, the so called “100% penalty provision,” imposes personal liability on individuals responsible for paying federal withholding taxes from employee wages who willfully fail to do so. The…
2Cases cited19 opinions
- 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
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- United States v. Moon H. KimCourt of Appeals for the Seventh Circuit · 1997
- In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999
- Jefferson v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United StatesCourt of Appeals for the Seventh Circuit · 1994
22 more not listed; retrieve them via the Exa API.