Legal Opinion
Lyon v. United States
Court of Appeals for the Fourth Circuit
Decided July 1, 2003No. 02-1842PublishedCited by 3 opinions
1Opinion of the Court
OPINION
2Per curiam
In March 1999 the Internal Revenue Service assessed Christopher Lyon (Lyon) under I.R.C. § 6672 for $338,451.46 in trust fund taxes owed by North Branch Coal Company, Inc. (North Branch). Lyon was North Branch’s president and secretary-treasurer, its sole shareholder, and its sole director. After paying $500.00 in partial satisfaction of the assessment, Lyon brought a suit for a refund in the U.S. District Court for the Western District of Virginia, claiming that he is not a person responsible for payment of taxes under § 6672. The United States counterclaimed for the balance of the…
3Cases cited22 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Rossignol v. VoorhaarCourt of Appeals for the Fourth Circuit · 2003
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- George F. Thompson v. Potomac Electric Power CompanyCourt of Appeals for the Fourth Circuit · 2002
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4Cited by3 opinions
- Mary Johnson v. United StatesCourt of Appeals for the Fourth Circuit · 2013
- Johnson v. United StatesDistrict Court, D. Maryland · 2012
- United States v. WatsonDistrict Court, W.D. Virginia · 2016