Legal Opinion
Calvin F. Elmore v. United States
Court of Appeals for the Eighth Circuit
Decided April 6, 1988No. 86-2260PublishedCited by 23 opinions
1Opinion of the Court
HENLEY, Senior Circuit Judge.
This is an appeal from a final judgment entered by the district court upon a jury verdict finding appellant Calvin F. Elmore liable under 26 U.S.C. § 6672 for failure to collect and pay over federal employment taxes required to have been withheld from the wages of employees of Digital Systems, Inc. (Digital) during the fourth quarter of 1980 and the first three quarters of 1981. Elmore challenges only that portion of the judgment holding him liable for the fourth quarter of 1980. Because we conclude that the district court erred in omitting a jury instruction, we…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Slodov v. United StatesSupreme Court of the United States · 1978
- Stange v. United StatesSupreme Court of the United States · 1931
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Aiken v. BurnetSupreme Court of the United States · 1931
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
- Karen Kingman Kenagy v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Douglas A. Olsen v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Robertson Oil Company, Inc. v. Phillips Petroleum CompanyCourt of Appeals for the Eighth Circuit · 1991
- Barton v. United StatesCourt of Appeals for the Eighth Circuit · 1993
18 more not listed; retrieve them via the Exa API.