Vinick v. United States
Court of Appeals for the First Circuit
1Opinion of the Court
STAHL, Circuit Judge.
Plaintiff-appellant Arnold W. Vinick appeals the district court’s determination that he personally is liable for withholding taxes that Jefferson Bronze, Inc. (“Jefferson Bronze”) failed to pay. Previously this court vacated a determination that Vinick was a “responsible person” within the meaning of section 6672(a) of the Internal Revenue Code and remanded for further proceedings consistent with our opinion. See Vinick v. C.I.R., 110 F.3d 168 (1st Cir.1997) (appeal from summary judgment in the government’s favor) (hereinafter Vinick I). Following a bench trial, the…
2Cases cited35 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Inwood Laboratories, Inc. v. Ives Laboratories, Inc.Supreme Court of the United States · 1982
- United States v. Parke, Davis & Co.Supreme Court of the United States · 1960
- Slodov v. United StatesSupreme Court of the United States · 1978
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