Legal Opinion
Johnson v. United States
District Court, W.D. North Carolina
Decided January 14, 1986No. ST-C-84-241PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WOODROW WILSON JONES, District Judge.
Plaintiff brought this action seeking to recover $2,000.00 in federal employment taxes which were allegedly erroneously assessed and which Plaintiff contends she was not legally obligated to pay. The United States counterclaimed seeking collection of the unpaid balance of a tax assessment which it contends is still due and owing from the Plaintiff. The matter is presently before the Court upon the government’s motion for partial summary judgment. The Court heard the motion in Statesville, North Carolina on December 16, 1985. After…
2Cases cited4 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Lawrence A. Calvey and Vivian H. Calvey v. United StatesCourt of Appeals for the Sixth Circuit · 1971
- Estate of Herman Kahn, Deceased v. Commissioner of Internal Revenue, Joseph E. Brooks and Alice K. Brooks v. Commissioner of Internal Revenue, Monroe J. Weintraub and Carol Weintraub v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
3Cited by2 opinions
- Hilco Property Services, Inc. v. United StatesDistrict Court, D. New Hampshire · 1996
- Vanderschraaf v. CommissionerUnited States Tax Court · 1997