Legal Opinion
Crompton-Richmond Co., Inc., Factors v. United States
District Court, S.D. New York
Decided August 7, 1967No. 66 Civ. 3632PublishedCited by 16 opinions
1Opinion of the Court
FRANKEL, District Judge.
Plaintiff, Crompton-Riehmond Co., Inc., Factors, has sued to recover $8,919.64 in taxes it paid as a penalty, pursuant to §§ 6671 and 6672 of the Internal Revenue Code of 1954, for failure to collect and pay federal withholding and employment taxes of Dynamic Techniques, Inc. Dynamic, now bankrupt, failed to collect and pay these taxes for the first and second quarters of 1963, and the Commissioner assessed a 100% penalty against plaintiff as a “responsible person.” Similar penalties were assessed against Bernard Mondry, Anne Mondry, Vincent De Sousa, and Philip…
2Cases cited6 opinions
- Dery v. WyerCourt of Appeals for the Second Circuit · 1959
- Agrashell, Inc. v. Bernard Sirotta Co.Court of Appeals for the Second Circuit · 1965
- American Fidelity and Casualty Company, Inc. v. The Greyhound CorporationCourt of Appeals for the Fifth Circuit · 1956
- Noland Company, Incorporated, and Third-Party and Cross-Appellant v. Graver Tank & Manufacturing Company, Third-Party and Cross-AppelleeCourt of Appeals for the Third Circuit · 1962
- Gardner v. United StatesDistrict Court, S.D. New York · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- The First National Bank of Cincinnati v. Sidney Pepper, Elsie W. Cox, Defendants-Cross-Claimants-Appellants, Modern Talking Picture Service, Inc.Court of Appeals for the First Circuit · 1972
- Otto T. Schwab v. Erie Lackawanna Railroad CompanyCourt of Appeals for the Third Circuit · 1971
- Old Republic Insurance v. Concast, Inc.District Court, S.D. New York · 1983
- State ex rel. Jacobs v. Municipal CourtOhio Supreme Court · 1972
- Crompton-Richmond Co. v. United StatesDistrict Court, S.D. New York · 1970
11 more not listed; retrieve them via the Exa API.