Legal Opinion

Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue Service

Court of Appeals for the Third Circuit

Decided December 15, 1994No. 94-7075PublishedCited by 63 opinions

1Opinion of the Court

OPINION OF THE COURT

HUTCHINSON, Circuit Judge.

Appellant, Mark Z. Greenberg (“Greenberg”), appeals an order of the United States District Court for the Middle District of Pennsylvania granting summary judgment in favor of appellee, United States of America (“United States”), on Greenberg’s claim for a partial refund of an amount Greenberg paid on an Internal Revenue Service (“IRS”) penalty assessment, and on the United States’ counterclaim to reduce the balance of the assessment to judgment. In doing so, the district court upheld IRS’s assessment of a 100% “penalty” against Green-berg under…

2Cases cited13 opinions

  1. Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
  2. Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
  3. Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
  4. Quattrone Accountants, Inc. And Philip P. Quattrone v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1990
  5. United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil VespeCourt of Appeals for the Third Circuit · 1989

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3Cited by63 opinions

  1. Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
  2. United States v. William H. ThayerCourt of Appeals for the Third Circuit · 1999
  3. James Bailey v. United AirlinesCourt of Appeals for the Third Circuit · 2002
  4. Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
  5. Vinick v. United StatesCourt of Appeals for the First Circuit · 2000

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

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