Legal Opinion
Abrams v. United States
District Court, S.D. West Virginia
Decided October 30, 1971No. Civ. 69-29 BK, 69-30 BKPublishedCited by 16 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
FIELD, Chief Judge.
These consolidated actions came before this Court on June 15 and 16, 1971, for trial without a jury. Now, upon consideration of the evidence and the arguments of counsel, the Court finds as follows:
FINDINGS OF FACT
1. These consolidated actions 1 concern the trust fund portion of the employment taxes which were assessed against, but left unpaid by, two now-defunct West Virginia corporations, McDowell Fashions, Inc., and Mercer Fashions, Inc., as follows (Gov’t. Exs. 384, 386-A, 386-B, 394, 395):
A. McDowell Fashions, Inc.—
Unpaid Trust…
2Cases cited18 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Hanson v. DencklaSupreme Court of the United States · 1958
- McGee v. International Life InsuranceSupreme Court of the United States · 1957
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Erl Anger Mills, Inc. v. Cohoes Fibre Mills, Inc.Court of Appeals for the Fourth Circuit · 1956
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- John P. Emshwiller, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Gens v. United StatesUnited States Court of Claims · 1980
- Lyon v. CampbellCourt of Appeals of Maryland · 1991
11 more not listed; retrieve them via the Exa API.