Legal Opinion
Silberberg v. United States
District Court, E.D. New York
Decided October 23, 1981No. 78 C 2799PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
NEAHER, District Judge.
Plaintiff (“Silberberg”) commenced this action to challenge a 100% penalty assessment in the sum of $15,037.29 made against him by the Commissioner of Internal Revenue under §§ 6672 and 6671 of the Internal Revenue Code of 1954 (“Code”), and to recover $140.76 he paid in partial satisfaction thereof. The penalty was imposed on plaintiff based on determinations that he was a person responsible for the collection and withholding of income and Federal Insurance Contribution Act (“FICA”) taxes from the wages of employees of Art Textile…
2Cases cited7 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Burack v. United StatesUnited States Court of Claims · 1972
- Braden v. United StatesDistrict Court, S.D. Ohio · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Schwinger v. United StatesDistrict Court, E.D. New York · 1987
- Carter v. United StatesDistrict Court, S.D. New York · 1989
- In Re GreenUnited States Bankruptcy Court, E.D. Pennsylvania · 1988
- United States v. Twomey (In Re Twomey)United States Bankruptcy Court, W.D. New York · 1982
- Abramson v. United StatesDistrict Court, E.D. New York · 1985
5 more not listed; retrieve them via the Exa API.