Legal Opinion
Richard G. Kizzier v. United States of America, Richard G. Kizzier v. United States
Court of Appeals for the Eighth Circuit
Decided May 15, 1979No. 78-1827, 78-1713PublishedCited by 39 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
Richard Kizzier, the appellant, filed a refund suit in district court for the recovery of $68,499.02, plus interest, the amount he paid to satisfy a penalty assessed by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. § 6672 (1976). The IRS penalized Kizzier for his willful failure to pay over withheld federal income and social security (employment) taxes of Titan Corporation (Titan) employees to the Government for the last quarter of 1973 and the first three quarters of 1974. The district court determined Kizzier liable for the penalty attributable to the…
2Cases cited5 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Amos I. Maggy v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1977
3Cited by39 opinions
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third PartyCourt of Appeals for the Third Circuit · 1992
- John O. Denbo, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim v. Robert B. Allred, CounterclaimCourt of Appeals for the Tenth Circuit · 1993
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
34 more not listed; retrieve them via the Exa API.