Legal Opinion
Ghandour v. United States
United States Court of Federal Claims
Decided July 8, 1996No. 93-658TPublishedCited by 16 opinions
1Opinion of the Court
OPINION
REGINALD W. GIBSON, Senior Judge:
INTRODUCTION
The trial of this tax refund suit was held in San Francisco, California, on May 14-16, 1996. Plaintiffs, Edmond and Anna Ghand-our, husband and wife, sought refunds of payments made by them towards penalties assessed against each of them, pursuant to 26 U.S.C. (I.R.C.) § 6672(a) (1994),1 for failure *56to withhold and pay over the payroll taxes of Knots, Inc. (Knots), a toy and game manufacturing company which plaintiffs founded and in which they served as officers. Defendant, the United States, in turn, counterclaimed for the balances due from…
2Cases cited20 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Robert White v. The United StatesUnited States Court of Claims · 1967
15 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. McBrideDistrict Court, D. Utah · 2012
- Prescott v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- Cook v. United StatesUnited States Court of Federal Claims · 2002
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
- Roger Byrne v. United StatesCourt of Appeals for the Sixth Circuit · 2017
11 more not listed; retrieve them via the Exa API.