Legal Opinion
Johnson v. United States
District Court, D. Maryland
Decided February 19, 2009No. CIV.A. L-06-350PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
BENSON EVERETT LEGG, Chief Judge.
Plaintiff Jeffrey L. Johnson (“Johnson”) tiled this action to challenge his personal liability for failing to ensure that his former employer — Information Systems Solutions International, Inc. (“ISSI”) — remitted certain federal taxes it was required to withhold from employee wages. The United States filed a counterclaim against Johnson, impleaded third-party defendant Phillip Wright (“Wright”), and filed a claim against Wright. In its claim against Wright, the government contends that he should be held personally liable for ISSI’s failure to pay…
2Cases cited15 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- N. Brown FELTY, Plaintiff-Appellant, v. GRAVES-HUMPHREYS COMPANY, Defendant-AppelleeCourt of Appeals for the Fourth Circuit · 1987
- In Re Varat Enterprises, Inc., Debtor. First Union Commercial Corporation v. Nelson, Mullins, Riley and ScarboroughCourt of Appeals for the First Circuit · 1996
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
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3Cited by2 opinions
- Deese v. Austin IIIDistrict Court, D. Maryland · 2020
- United States v. CraftDistrict Court, E.D. North Carolina · 2021