Legal Opinion
United States Fidelity & Guaranty Co. v. United States
District Court, D. Maryland
Decided September 10, 1958No. Civ. No. 9830PublishedCited by 2 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
Plaintiff surety seeks judgment against the United States for $4,243.05, a portion of the retained percentage under a contract between its principal and the government. The government has applied the $4,243.05 to extinguish a civil penalty, assessed against the principal under 26 U.S.C.A. § 6672, for failing to pay over FICA taxes1 deducted from the wages of employees of a corporation of which he was president and sole stockholder. Plaintiff contends that the government has no right, as against the claim of the surety, to apply any part of the retained percentage to such…
2Cases cited12 opinions
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Priebe & Sons, Inc. v. United StatesSupreme Court of the United States · 1947
- Tayloe v. T. & S. SandifordSupreme Court of the United States · 1822
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
- United States v. Crosland Construction Company, Inc., Pacific Employers Insurance Company, and American Indemnity CompanyCourt of Appeals for the Fourth Circuit · 1954
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Roberts v. ReynoldsCalifornia Court of Appeal · 1963
- Stanton v. MacHizDistrict Court, D. Maryland · 1960