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
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
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
- Scott v. United StatesUnited States Court of Claims · 1965
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3Cited by29 opinions
- Robert G. Dudley v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Bolding v. United StatesUnited States Court of Claims · 1977
- 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
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- 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.