Legal Opinion
Cohen v. United States
District Court, S.D. Florida
Decided April 18, 1996No. 87-0265-CIVPublishedCited by 2 opinions
1Opinion of the Court
ORDER GRANTING PARTIAL SUMMARY JUDGMENT ON THE ISSUE OF LIABILITY BUT DENYING SUMMARY JUDGMENT ON THE ISSUE OF DAMAGES
ARONOVITZ, District Judge.
THIS CAUSE came before the Court for hearing on February 12,1996 upon the Internal Revenue Service’s (“IRS” or “Government”) motion for summary judgment filed June 23, 1994 (C.P. 92) and upon Plaintiff, Irving Cohen’s (“Cohen”) opposition memorandum and objections to Defendant’s Statement of Material Facts (C.P. 98 and 99). In summary, the IRS assessed a civil tax penalty against Cohen in 1986, pursuant to 26 U.S.C. § 6700, in the amount of $3,687,000…
2Cases cited13 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Frank Palazzo v. Gulf Oil Corporation, a Pennsylvania CorporationCourt of Appeals for the Eleventh Circuit · 1985
- 12 Collier bankr.cas.2d 899, Bankr. L. Rep. P 70,345 in Re Teltronics Services, Inc., Debtor. Anaconda-Ericsson Inc., as Successor by Merger to Lm Ericsson Telecommunications, Inc. v. Jules J. Hessen, as Trustee in Bankruptcy of Teltronics Services, Inc., Michael M. Rand and Gregory T. Frese, Teltronics Services, Inc., and Edward M. Beagan v. Anaconda-Ericsson Inc., Lm Ericsson Telephone Company, and Ericsson Telecomm, Inc.Court of Appeals for the Second Circuit · 1985
- United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
- In Re Peter Gottheiner, Bankrupt. United States of America v. Peter GottheinerCourt of Appeals for the Ninth Circuit · 1983
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3Cited by2 opinions
- Wellborn v. Mountain Accessories Corp.District Court, D. Wyoming · 1998
- Welt v. Leshin (In re Warmus)United States Bankruptcy Court, S.D. Florida. · 2000