Legal Opinion
Reiff v. United States
District Court, S.D. New York
Decided October 26, 2006No. 05 CIV. 6855 CMPublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ORDER DENYING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
MCMAHON, District Judge.
In May 2003, the Internal Revenue Service assessed a trust fund recovery penalty against Manfred Reiff (“Reiff’) as a responsible person pursuant to 26 U.S.C. § 6672 for the unpaid withholding tax obligations of LuuLuu.com, Inc. (“LuuLuu”). Over the last two quarters of 2000 and the first quarter of 2001, LuuLuu failed to pay approximately $193, 571.00 in federal employee withholding taxes. In August 2005, plaintiff brought this action challenging the assessment against him and seeking a refund of the…
2Cases cited28 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
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- John C. Donahue v. Windsor Locks Board of Fire Commissioners, John R. Colli, Jr., Russell C. Gabrielson, and John R. Colli, IIICourt of Appeals for the Second Circuit · 1987
- Cynthia A. Richardson v. New York State Department of Correctional Service, Auburn Correctional FacilityCourt of Appeals for the Second Circuit · 1999
23 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Skoczylas v. United StatesDistrict Court, E.D. New York · 2012
- Gonzalez v. United StatesDistrict Court, E.D. New York · 2025
- Raida v. Comm'rUnited States Tax Court · 2015