Legal Opinion
DeHayes v. United States
District Court, E.D. Michigan
Decided November 4, 1970No. Civ. A. Nos. 30307, 30308Published
1Opinion of the Court
OPINION
FREEMAN, Chief Judge.
Civil Action No. 30307 was brought by John DeHayes to attain a refund of $10,-904.44 from the United States for penalties collected from him under Section 6672 of the Internal Revenue Code of 1954, 26 U.S.C. § 6672. Civil Action No. 30308, brought by Louis' DeHayes, also seeks a refund of $10,904.44, and involves factual allegations almost identical to those contained in Civil Action No. 30307.
The cases are now before this court on plaintiffs’ motions for summary judgment and on a cross-motion for summary judgment filed by the Government in Civil Action No. 30308.…
2Cases cited10 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
- Ben D. Spivak and David S. Shapiro v. United StatesCourt of Appeals for the Second Circuit · 1967
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