Legal Opinion
L. Ray Wood v. United States
Court of Appeals for the Fifth Circuit
Decided January 23, 1987No. 86-1041PublishedCited by 76 opinions
1Opinion of the Court
CLARK, Chief Judge:
The Internal Revenue Service assessed L. Ray Wood with $39,355.38 in unpaid withholding tax liabilities of Red Ant Prod ucts, Inc. for the second, third, and fourth quarters of 1979 and the first quarter of 1980. The IRS alleged that, as to Red Ant, Wood was a “responsible person” who willfully failed to pay the taxes, and thus was liable under 26 U.S.C. § 6672. Wood paid $6806.17 toward satisfaction of the assessment and filed suit for a refund. The IRS counterclaimed for the remaining amount due. The district court held in favor of the IRS, and Wood appeals. We affirm the…
2Cases cited13 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- 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
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- 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
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
71 more not listed; retrieve them via the Exa API.