Legal Opinion

Sherman v. United States

District Court, E.D. Michigan

Decided January 30, 1980No. Civ. 78-70567PublishedCited by 13 opinions

1Opinion of the Court

MEMORANDUM OPINION GRANTING JUDGMENT IN FAVOR OF DEFENDANT AND THIRD-PARTY PLAINTIFF, UNITED STATES OF AMERICA

PATRICIA J. BOYLE, District Judge.

The issue before the Court is whether Plaintiff Jerrold B. Sherman and third-party Defendant Burnell C. Yakstis are each personally liable under Sections 6671 and 6672 of the Internal Revenue Code of 1954 (26 U.S.C.) (the “Code”) for the failure of Mobile of Marysville, Inc. to pay over, to the United States the amount of $8,539.42 in withheld federal income and social security taxes. Pursuant to Rule 52, F.R.Civ.P. the Court makes the following…

2Cases cited16 opinions

  1. United States v. MurdockSupreme Court of the United States · 1934
  2. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  3. Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
  4. J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
  5. Wallace L. Sorenson v. United StatesCourt of Appeals for the Ninth Circuit · 1975

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

3Cited by13 opinions

  1. In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
  2. Internal Revenue Service v. BlaisDistrict Court, D. Massachusetts · 1985
  3. St. Paul Fire & Marine Insurance Co. v. BriggsCourt of Appeals of Minnesota · 1990
  4. Swift v. LevesqueDistrict Court, D. Connecticut · 1985
  5. United States v. DavidsonDistrict Court, W.D. Michigan · 1983

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

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