Legal Opinion
Skouras v. United States
District Court, S.D. New York
Decided June 14, 1993No. Nos. 92 Civ. 2134(RPP), 92 Civ. 2135(RPP)PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
ROBERT P. PATTERSON, Jr., District Judgé.
Plaintiffs Spyros Skouras (“Skouras”) and Spyros Skouras, Jr. (“Skouras Jr.”) seek a refund each of $1,031.63 for payments each made personally toward the withholding tax obligation of Prudential Lines, Inc. (“PLI”), and an abatement of the 100% penalty, equal to the unpaid balance of the withholding taxes of PLI totalling $566,704.94, assessed against them by the Internal Revenue Service (“IRS”) pursuant to section 6672 of the Internal Revenue Code, 26 U.S.C. § 6672 (“§ 6672”), for the first quarter of 1986. The Government filed…
2Cases cited20 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Slodov v. United StatesSupreme Court of the United States · 1978
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
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3Cited by4 opinions
- Skouras v. United StatesCourt of Appeals for the Second Circuit · 1994
- Mahler v. United StatesDistrict Court, D. Connecticut · 2000
- Skouras v. United StatesCourt of Appeals for the Second Circuit · 1994
- United States v. RoweDistrict Court, E.D. New York · 2020