Legal Opinion
Dewberry v. United States (In Re Dewberry)
United States Bankruptcy Court, W.D. Michigan
Decided September 21, 1993No. 19-04177PublishedCited by 2 opinions
1Opinion of the Court
OPINION ON MOTION FOR SUMMARY JUDGMENT
LAURENCE E. HOWARD, Chief Judge.
This matter is before the court on the motion for the Plaintiff, George M. Dewberry, for summary judgment. The following procedural and factual history appears to be uncontroverted from the pleadings, affidavits, exhibits and admissions of the parties.
The Plaintiff commenced this adversary proceeding against the United States challenging the assessment under 26 U.S.C. § 6672 of a 100% penalty against him as a responsible person for willful failure to collect, account for and turnover withholding taxes for the employees of…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Slodov v. United StatesSupreme Court of the United States · 1978
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
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3Cited by2 opinions
- Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Smith v. United StatesDistrict Court, S.D. Mississippi · 1996