Legal Opinion

Hanhauser v. United States

District Court, M.D. Pennsylvania

Decided December 19, 1979No. Civ. A. Nos. 79-716, 79-717PublishedCited by 11 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

CONABOY, District Judge.

The District Director of the Internal Revenue assessed a penalty against Marjorie M. Hanhauser and George J. Hanhauser in the total amount of $83,082.24, representing withholding taxes allegedly unpaid by Fab-Weld Corporation with respect to wages paid during the fourth quarter of 1972, all quarters in 1973 and the first quarter in 1974. Plaintiffs paid the sum of $1,144.00, representing the amount due for one employee, and filed this lawsuit seeking a refund of that payment. Plaintiffs contend that they were not persons responsible for the…

2Cases cited4 opinions

  1. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  2. Robert J. Braden v. United States v. John F. Bonistall, Third-PartyCourt of Appeals for the Third Circuit · 1971
  3. Dunham v. United StatesDistrict Court, D. Connecticut · 1969
  4. Tower Mortgage Corp. v. ReynoldsDistrict Court, W.D. Oklahoma · 1978

3Cited by11 opinions

  1. General Accident Insurance v. Fidelity & Deposit Co.District Court, E.D. Pennsylvania · 1984
  2. In Re Windsor Communications Group, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1985
  3. Rebelle v. United StatesDistrict Court, M.D. Louisiana · 1984
  4. O'Mara Enterprises, Inc. v. Mellon Bank, N.A.District Court, W.D. Pennsylvania · 1983
  5. In Re All Star Sports, Inc.United States Bankruptcy Court, D. Nevada · 1987

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