Legal Opinion
Dennis J. Turnbull v. United States of America, Defendant-Counter v. Johnny Foster, Counter
Court of Appeals for the Fifth Circuit
Decided May 23, 1991No. 90-1213PublishedCited by 56 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
In November 1985, the Internal Revenue Service (the “IRS”) assessed Johnny Foster and Dennis J. Turnbull $214,270.37 in unpaid payroll taxes for all four quarters in 1981. In 1987 Turnbull paid one hundred dollars in partial satisfaction of the IRS assessment and then filed this action seeking a refund. ■ The government counterclaimed against Foster and Turnbull to recover the balance of the assessments levied against them. The jury found Foster liable as a responsible party who willfully failed to pay unpaid payroll taxes. The district court denied Foster’s motion for…
2Cases cited22 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Torres v. Oakland Scavenger Co.Supreme Court of the United States · 1988
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
17 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Hernandez v. ThalerCourt of Appeals for the Fifth Circuit · 2011
- Securities and Exchange Commission v. Gary Van Waeyenberghe and Carl Leibowitz, and Howard K. SchwartzCourt of Appeals for the Fifth Circuit · 1993
- Williams v. HenaganCourt of Appeals for the Fifth Circuit · 2010
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- United States v. Rodney Eugene KnowlesCourt of Appeals for the Fifth Circuit · 1994
51 more not listed; retrieve them via the Exa API.