Legal Opinion
Hutchinson v. United States
District Court, N.D. Ohio
Decided December 29, 1982No. C 79-1486PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
LAMBROS, District Judge.
Plaintiff Charles L. Hutchinson brings this action pursuant to 28 U.S.C. § 1346(a)(1) to recover withholding taxes paid by him to the Internal Revenue Service (IRS) and for a declaration that an assessment made against him by the IRS pursuant to 26 U.S.C. § 6672 is illegal and improper. The United States has filed a counterclaim to enforce payment of the assessment, and has moved for summary judgment.
The undisputed facts show that plaintiff was president and treasurer of the Matthews Company during the fourth quarter of 1974 and the first…
2Cases cited9 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
- Ben D. Spivak and David S. Shapiro v. United StatesCourt of Appeals for the Second Circuit · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Dore & Associates Contracting, Inc. v. United States Ex Rel. Internal Revenue Service (In Re Dore & Associates Contracting, Inc.)United States Bankruptcy Court, E.D. Michigan · 1985
- In Re All Star Sports, Inc.United States Bankruptcy Court, D. Nevada · 1987
- Abramson v. United StatesDistrict Court, E.D. New York · 1985
- Alten v. Ellin & Tucker, CharteredDistrict Court, D. Delaware · 1994
- Bowen Industries, Inc. v. United States Internal Revenue ServiceDistrict Court, W.D. Texas · 1986
6 more not listed; retrieve them via the Exa API.