Legal Opinion
Barton v. United States
Court of Appeals for the Eighth Circuit
Decided March 11, 1993No. 92-1956PublishedCited by 28 opinions
1Opinion of the Court
FAGG, Circuit Judge.
McMartin Industries, Inc. failed to pay over to the government federal income and social security taxes withheld from employees’ wages for parts of 1984 and 1985. The Internal Revenue Service (IRS) assessed John R. Barton, the corporation’s executive vice president and secretary, for these unpaid taxes under 26 U.S.C. § 6672, which permits the IRS to collect unpaid taxes from persons responsible for a corporation’s failure to pay. After Barton paid part of the taxes under protest and the IRS denied his claim for a refund, Barton filed a complaint in district court. The…
2Cases cited5 opinions
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- United States v. Alvin August KramerCourt of Appeals for the Eighth Circuit · 1987
- Karen Kingman Kenagy v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Barrett v. United StatesUnited States Court of Claims · 1978
- Calvin F. Elmore v. United StatesCourt of Appeals for the Eighth Circuit · 1988
3Cited by28 opinions
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Joseph Keller v. United States v. Lillian Halstead, Counter-Defendant/appelleeCourt of Appeals for the Eighth Circuit · 1995
- State v. DeJesusSupreme Court of Louisiana · 1994
- United States v. Jean E. Bisbee, Maurice Warner Green, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 2001
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