Legal Opinion
Elmer E. McDermitt v. United States
Court of Appeals for the Sixth Circuit
Decided January 29, 1992No. 91-3267PublishedCited by 24 opinions
1Opinion of the Court
MILBURN, Circuit Judge.
Plaintiff Elmer E. MeDermitt appeals the district court’s judgment for the defendant and counterclaimant, the United States of America, in this action seeking a refund of income taxes paid to the United States on behalf of the employees of Mid-America Constructors, Inc. (“Mid-America”). The principal issues on appeal are (1) whether this court has jurisdiction over the appeal in this case, (2) whether the district court erred in finding plaintiff to be a responsible person who was individually liable to pay the 100 percent penalty provided for by 26 U.S.C. § 6672, and…
2Cases cited13 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- United States v. HarkSupreme Court of the United States · 1944
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Reverend Lloyd L. Goodwin Martha J. Goodwin v. United StatesCourt of Appeals for the Eighth Circuit · 1995
- William A. Kinnie v. United StatesCourt of Appeals for the Sixth Circuit · 1993
- Roxanne Bell v. United StatesCourt of Appeals for the Sixth Circuit · 2004
19 more not listed; retrieve them via the Exa API.