Legal Opinion
United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil Vespe
Court of Appeals for the Third Circuit
Decided February 28, 1989No. 88-5135PublishedCited by 84 opinions
1Opinion of the Court
OPINION OF THE COURT
HUTCHINSON, Circuit Judge.
Section 6672 of the Internal Revenue Code permits the government to collect from a “responsible” person who willfully fails to pay employment taxes an amount equal to the unpaid taxes. 26 U.S.C.A. § 6672 (West Supp.1988). The government assessed Basil Vespe under this provision for the unpaid employment taxes of Vespe the Versatile/Southern Division, Inc. (Vespe the Versatile) for the second quarter of 1975 through the second quarter of 1976, and the unpaid employment taxes of Environmental Contracting Corporation (Environmental) for the fourth…
2Cases cited27 opinions
- Berger v. United StatesSupreme Court of the United States · 1921
- United States v. HaldemanCourt of Appeals for the D.C. Circuit · 1976
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Fireman's Fund Insurance Co., in No. 75-2405 v. Videfreeze Corporation, and David E. Chinnery Development Corp., Inno. 75-2406Court of Appeals for the Third Circuit · 1976
22 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- In Re School Asbestos Litigation. Pfizer Inc. v. The Honorable James McGirr Kelly, Nominal Barnwell School District No. 45, School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, Lac D'AmiAnte Du Quebec, Ltee., Intervenor. Kaiser Cement Corporation v. The Honorable James McGirr Kelly, Nominal School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Lac D'AmiAnte Du Quebec, Ltee, Intervenor. Acands, Inc. v. The Honorable James McGirr Kelly, Nominal Barnwell School District No. 45, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, Lac D'AmiAnte Du Quebec, Ltee, Intervenor. Asten Group, Inc. v. The Honorable James McGirr Kelly, Nominal Barnwell School District No. 45, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, Lac D'AmiAnte Du Quebec, Ltee, Intervenor. W.R. Grace & Co.-Conn. v. The Honorable James McGirr Kelly, Nominal Barnwell School District No. 45, School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, Asten Group, Inc., Dana Corporation, Pfizer, Inc., Pittsburgh Corning Corporation, and W.R. Grace & Co.-Conn. v. The Honorable James McGirr Kelly, Nominal Barnwell School District No. 45, School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, Georgia-Pacific Corporation v. The Honorable James McGirr Kelly, Nominal School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, and a Conditionally Certified Class, Kaiser Cement Corporation v. The Honorable James McGirr Kelly, Nominal School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School DistrictCourt of Appeals for the Third Circuit · 1992
- Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Howard B. Samuels v. Jack WilderCourt of Appeals for the Seventh Circuit · 1989
79 more not listed; retrieve them via the Exa API.