Legal Opinion

Kyle I. Turner v. United States of America, and Third-Party v. Matanuska Valley Bank and Richard M. Jones, Third-Party

Court of Appeals for the Third Circuit

Decided March 10, 1970No. 23922_1PublishedCited by 29 opinions

1Opinion of the Court

HUFSTEDLER, Circuit Judge:

The Government appeals from a summary judgment in favor of Turner, a taxpayer, against whom the Internal Revenue Service had assessed the penalty imposed by 26 U.S.C. § 6672 1 for failure to pay withholding taxes. We reverse because we have concluded that the record presents triable issues of fact,

Mrak Coal Company, Inc. (“Company”), obtained a $450,000 loan from the Matanuska Valley Bank in 1963. As a condition of the loan, the bank required that Turner, a vice-president of the bank, be made an officer and director of the Company and that Turner countersigned all…

2Cases cited7 opinions

  1. Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
  2. Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
  3. Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
  4. United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
  5. Scott v. United StatesUnited States Court of Claims · 1965

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

3Cited by29 opinions

  1. Robert G. Dudley v. United StatesCourt of Appeals for the Ninth Circuit · 1970
  2. Bolding v. United StatesUnited States Court of Claims · 1977
  3. William W. Adams v. United States of America, and Third Party v.lakeshore Commercial Finance Corporation, Third PartyCourt of Appeals for the Third Circuit · 1974
  4. In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
  5. Theodore Neckles v. United States of America, Robert S. Whitmire, Third-PartyCourt of Appeals for the Third Circuit · 1978

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

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