Legal Opinion
Bryan M. Patzkowski v. United States
Court of Appeals for the Eighth Circuit
Decided May 5, 1978No. 77-1646PublishedCited by 26 opinions
1Opinion of the Court
GIBSON, Chief Judge.
This is an appeal by Bryan Patzkowski (taxpayer) from a denial of attorney’s fees requested under the. Civil Rights Attorney’s Fees Awards Act of 1976, Pub.L.No.94-559, § 2, 90 Stat. 2641 (amending 42 U.S.C. § 1988). A penalty in the amount of $28,-675.57 was assessed against taxpayer by the Government, pursuant to 26 U.S.C. § 6672, for willful failure to collect and pay over employment taxes of the Santa’s Forest Corporation for the second and fourth quarters of 1969 and the first quarter of 1970. Patzkowski paid $3,320.99 toward this assessment and made a claim for…
2Cases cited12 opinions
- Christiansburg Garment Co. v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1978
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Odessa CARRION, Plaintiff-Appellant, v. YESHIVA UNIVERSITY, Defendant-AppelleeCourt of Appeals for the Second Circuit · 1976
- Samuel WRIGHT, Appellant, v. STONE CONTAINER CORP., AppelleeCourt of Appeals for the Eighth Circuit · 1975
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States of America for Jon P. Heydt, Special Agent v. Citizens State Bank, Armin Moths and United States Taxpayers UnionCourt of Appeals for the Eighth Circuit · 1982
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Mary L. BOWERS, Appellant, v. KRAFT FOODS CORP., AppelleeCourt of Appeals for the Eighth Circuit · 1979
- Bankston v. Pass Road Tire Center, Inc.Mississippi Supreme Court · 1992
- John G. Holcomb and Ruth E. Holcomb v. United StatesCourt of Appeals for the Seventh Circuit · 1980
21 more not listed; retrieve them via the Exa API.