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J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-Cross

Court of Appeals for the Fifth Circuit

Decided October 29, 1971No. 29373_1PublishedCited by 93 opinions

1Opinion of the Court

RIVES, Circuit Judge:

This appeal and cross-appeal are from a judgment that the United States recover from Liddon the sum of $21,014.94 with 6% interest from and after the date of the judgment, September 26, 1968. The judgment was based on a special verdict which we quote:

“SPECIAL ISSUE NO. 1:
“Do you find from a preponderance of the evidence that the Plaintiff, J. F. Liddon, was a responsible person required to collect, truthfully account for, and pay over the withholding and Federal Insurance Contribution Act (social security) taxes of Jax Construction Co., and that he willfully failed to…

2Cases cited6 opinions

  1. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  2. J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
  3. Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
  4. United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
  5. Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966

1 more not listed; retrieve them via the Exa API.

3Cited by93 opinions

  1. Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
  2. Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
  3. Fredric C. Muntwyler v. United StatesCourt of Appeals for the Seventh Circuit · 1983
  4. United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
  5. Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993

88 more not listed; retrieve them via the Exa API.

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