Legal Opinion
Sherwood v. United States
District Court, E.D. New York
Decided April 7, 1964No. 62-C-896, 63-C-805PublishedCited by 16 opinions
1Opinion of the Court
BARTELS, District Judge.
Motion by plaintiff Ogden M. Sherwood during trial to dismiss the Government’s claim upon the ground that the assessment against him for the failure to collect and pay over certain income and Social Security taxes required to be withheld by a corporation of which he was an officer, was a penalty.
Sherwood was secretary-treasurer of a corporation known as Gillmors, Inc. which was forced to discontinue business in July, 1957. During the first and second quarters of that year the corporation withheld from the wages of its employees the required Federal income taxes and…
2Cases cited13 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- New Jersey v. AndersonSupreme Court of the United States · 1906
- City of New York v. FeiringSupreme Court of the United States · 1941
- Simonson v. GranquistSupreme Court of the United States · 1962
- United States v. New YorkSupreme Court of the United States · 1942
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Richard RepassCourt of Appeals for the Second Circuit · 1982
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- Matter of SaxeUnited States Bankruptcy Court, S.D. New York · 1981
- Carlton v. Internal Revenue Service (In Re Carlton)District Court, D. New Mexico · 1982
- Ross Nursing Home v. Tuthill (In Re Ross Nursing Home)United States Bankruptcy Court, E.D. New York · 1980
11 more not listed; retrieve them via the Exa API.