Legal Opinion

Finley v. United States

District Court, D. Kansas

Decided December 15, 1993No. Civ. A. 91-1361-MLBPublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

BELOT, District Judge.

This ease comes before the court on the government’s motion for summary judgment. (Doe. 39) •

The government seeks to collect withholding and’FICA taxes owed to it by HalseyTevis, Inc. (Halsey) for the third and fourth quarters of 1988, in the amount of $144,-876.48. The government determined that Edward Finley and Floyd Johnson were persons responsible for the payment of those taxes and made assessments against each of them. Johnson was the president, chairman of the board of directors, and a shareholder of Halsey during the relevant period at issue.…

2Cases cited20 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Cheek v. United StatesSupreme Court of the United States · 1991
  4. Belinda MARTIN, Plaintiff-Appellant, v. NANNIE AND THE NEWBORNS, INC.; Business Solutions, Inc.; Larry D. Gudgel, Defendants-AppelleesCourt of Appeals for the Tenth Circuit · 1993
  5. 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 by2 opinions

  1. Morris v. State of Kan. Dept. of RevenueDistrict Court, D. Kansas · 1994
  2. Mortenson v. United StatesDistrict Court, N.D. Illinois · 1995

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