Legal Opinion
Roxanne Bell v. United States
Court of Appeals for the Sixth Circuit
Decided January 7, 2004No. 02-3295PublishedCited by 33 opinions
1Opinion of the Court
OPINION
MOORE, Circuit Judge.
Many employers are required to withhold various taxes from the wages of their employees, which the employers hold in trust until the taxes are paid over to the federal government. Failure to forward these “trust fund” taxes to the government violates § 6672(a) of the Internal Revenue Code (“Code”), 26 U.S.C. § 6672(a). This case involves a determination of what constitutes a willful failure to pay those taxes. Plaintiff-Appellant Roxanne Bell brought an action against the Internal Revenue Service (“IRS”) claiming a refund for $58,902.24 that was paid to satisfy an…
2Cases cited31 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Meinhard v. SalmonNew York Court of Appeals · 1928
- 60 Ivy Street Corporation (86-5500), and Coldwell Banker Commercial Group, Inc., (86-5517) v. R.C. Alexander and Doris AlexanderCourt of Appeals for the Sixth Circuit · 1987
26 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- William Sim Spencer v. Michael J. BouchardCourt of Appeals for the Sixth Circuit · 2006
- Juana Villegas v. The Metro. Gov't of NashvilleCourt of Appeals for the Sixth Circuit · 2013
- Gail McClendon v. United StatesCourt of Appeals for the Fifth Circuit · 2018
- Robert Moore v. Menasha CorporationCourt of Appeals for the Sixth Circuit · 2012
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
28 more not listed; retrieve them via the Exa API.