Legal Opinion
Richard D. Barnett v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided June 1, 1993No. 92-4733PublishedCited by 112 opinions
1Opinion of the Court
KING, Circuit Judge:
The Internal Revenue Service appeals from the judgment of the district court denying its motion for judgment as a matter of law on the issue of Richard D. Barnett’s liability under 26 U.S.C. § 6672(a). Because we conclude that the district court erred in denying the motion, we reverse and remand the action for further proceedings consistent with this opinion.
I
The facts of this case relevant to our disposition of the primary legal issues are derived almost exclusively from the testimony offered by the plaintiff-appellee, Richard Barnett, and his witnesses at trial. In 1980,…
2Cases cited41 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
36 more not listed; retrieve them via the Exa API.
3Cited by112 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Gail McClendon v. United StatesCourt of Appeals for the Fifth Circuit · 2018
- McKethan v. Texas Farm BureauCourt of Appeals for the Fifth Circuit · 1993
- Resolution Trust Corp. v. CramerCourt of Appeals for the Fifth Circuit · 1993
107 more not listed; retrieve them via the Exa API.