Legal Opinion
Theodore Neckles v. United States of America, Robert S. Whitmire, Third-Party
Court of Appeals for the Third Circuit
Decided September 8, 1978No. 77-2591PublishedCited by 46 opinions
1Per curiam
Task Enterprises, Inc. (TASK), a Florida corporation, failed to remit to the United States over $100,000 in taxes withheld from its employees. Appellant Neckles, assessed and mulcted in this amount as a “responsible person” pursuant to 26 U.S.C. § 6672, lost his suit for a refund in the court below on findings that he was indeed such a person, and one who wilfully failed to make the payments for the corporation. On this appeal, he challenges only the finding that he was “a responsible person.” 1 We affirm.
Appellant and four others went into construction, forming TASK to serve as an…
2Cases cited9 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- 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
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
- Fred J. Hewitt v. United StatesCourt of Appeals for the Fifth Circuit · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- 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
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- L. Ray Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1987
41 more not listed; retrieve them via the Exa API.