Legal Opinion
Karen Kingman Kenagy v. United States
Court of Appeals for the Eighth Circuit
Decided August 6, 1991No. 90-2620PublishedCited by 56 opinions
1Opinion of the Court
HENLEY, Senior Circuit Judge.
Appellant-plaintiff, Karen Kingman Kenagy,1 the former office secretary/manager of a small carpet cleaning business, All Pro Carpet Cleaning, Inc. (All Pro), was assessed a responsible person penalty pursuant to 26 U.S.C. § 6672 (1988) (the Internal Revenue Code, hereinafter the “I.R.C.” or the “code”). The penalty assessment of $42,859.352 was based on unpaid payroll taxes of All Pro relating to the second, third and fourth quarters of 1985. Appellant protested the assessment but was denied relief in writing by the Internal Revenue Service Office of Appeals on…
2Cases cited17 opinions
- Commissioner, Immigration & Naturalization Service v. JeanSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
12 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
- Douglas A. Olsen v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Stephen P. Wilfong v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- Bruce Hanson and Irene C. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
51 more not listed; retrieve them via the Exa API.