Legal Opinion

Stephen R. Wright v. United States

Court of Appeals for the Seventh Circuit

Decided January 14, 1987No. 86-1540PublishedCited by 101 opinions

1Opinion of the Court

POSNER, Circuit Judge.

Stephen Wright appeals from a judgment of the district court, made after a two-day bench trial, upholding a $61,000 assessment against him for willful failure to pay withholding taxes. 26 U.S.C. § 6672. (He had paid part of it, then sued for a refund, which is why the case comes to us from a district court rather than the Tax Court.) The only question is whether the finding of willfulness, made by the district court in an oral opinion, is clearly erroneous.

Single Ply Roofing and Sheet Metal Company, a roofing contractor owned and operated by Roger Morían, got into…

2Cases cited11 opinions

  1. Junior Ray Duckworth, Cross-Appellants v. Gayle Franzen, Cross-AppelleesCourt of Appeals for the Seventh Circuit · 1986
  2. United States v. Carroll Towing Co.Court of Appeals for the Second Circuit · 1947
  3. Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
  4. Jiri Mucha v. Charles KingCourt of Appeals for the Seventh Circuit · 1986
  5. Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984

6 more not listed; retrieve them via the Exa API.

3Cited by101 opinions

  1. Louis W. Levit, Trustee of V.N. Deprizio Construction Co. v. Ingersoll Rand Financial CorporationCourt of Appeals for the Seventh Circuit · 1989
  2. Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
  3. Boim v. Holy Land Foundation for Relief & DevelopmentCourt of Appeals for the Seventh Circuit · 2008
  4. Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
  5. United States v. Basil Vespe, David L. Padrutt and Alex Fein, A/K/A Alex Feinman. Appeal of Basil VespeCourt of Appeals for the Third Circuit · 1989

96 more not listed; retrieve them via the Exa API.

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