Legal Opinion
United States v. Manuel E. Kulukundis and M. Michael Kulukundis
Court of Appeals for the Second Circuit
Decided February 10, 1964No. 372, Docket 28730PublishedCited by 15 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
On November 7, 1963, the Internal Revenue Service made 100% penalty assessments under § 6672 of the Internal Revenue Code against appellant Manuel E. Kulukundis in the amount of $732,-427.13 and against appellant M. Michael Kulukundis in the amount of $324,-161.55 because of the failure of certain corporations of which they were alleged to be responsible officers to pay withholding taxes. A month later the United States commenced an action against them in the District Court for the Southern District of New York to recover the sums so assessed. Several days after the…
2Cases cited11 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. MarescaDistrict Court, S.D. New York · 1920
- United States v. O'CONNORDistrict Court, D. Massachusetts · 1953
- In Re Albert Lindley Lee Memorial HospitalCourt of Appeals for the Second Circuit · 1953
- In the Matter of the Tax Liability of Reuben TurnerCourt of Appeals for the Second Circuit · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- Jerome Daly v. United States of America and Raymond H. Ehlers, Revenue Agent, Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1968
- United States of America v. Arthur Andersen & Co., and Good Hope Industries, Inc., IntervenorCourt of Appeals for the First Circuit · 1980
- In the Matter of Letters Rogatory Issued by the Director of Inspection of the Government of India to Take the Testimony of the President or Other Designated Representative of Messrs. Brown Brothers, Harriman & Company and the President or Other Designated Representative of Chase Manhattan BankCourt of Appeals for the Second Circuit · 1967
- Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree, Docket No. 04-0196-CvCourt of Appeals for the Second Circuit · 2005
10 more not listed; retrieve them via the Exa API.