Legal Opinion
Logal v. United States
Court of Appeals for the Fifth Circuit
Decided November 24, 1999No. 98-41190PublishedCited by 35 opinions
1Opinion of the Court
W. EUGENE DAVIS, Circuit Judge:
Michael P. Logal appeals from a district court judgnent against him under 26 U.S.C. § 6672 for failure to pay the Internal Revenue Service amounts due in employee withholding taxes and penalties. Logal challenges: (i) the jury’s determination that he was a “responsible person” for all three tax quarters at issue and “willful” for the second quarter of 1994, (ii) the district court’s failure to instruct the jury on his reasonable cause defense to § 6672, and (iii) the district court’s entry of judgment as a matter of law in favor of the government for the last…
2Cases cited10 opinions
- Frank Coughlin, Padre Concrete Corporation, A. W. Van Cleave, Jr. And Allied Crushed Stone Company v. Capitol Cement Co.Court of Appeals for the Fifth Circuit · 1978
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Sandra Spragis Flowers v. Southern Regional Physician Services Inc.Court of Appeals for the Fifth Circuit · 2001
- Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
- Mason v. Comm'rUnited States Tax Court · 2009
- Peter Thosteson v. United StatesCourt of Appeals for the Eleventh Circuit · 2003
- Conway v. United StatesCourt of Appeals for the Fifth Circuit · 2011
30 more not listed; retrieve them via the Exa API.