Legal Opinion
Finley v. United States
Court of Appeals for the Tenth Circuit
Decided May 1, 1996No. 95-3108PublishedCited by 41 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
This case arises out of the United States’ claim under 26 U.S.C. § 6672 that Floyd Johnson was a responsible person who willfully failed to pay over payroll taxes and is therefore liable for “a penalty equal to the total amount of [the tax not paid over]” — the Internal Revenue Service’s (the “IRS”) so-called “100-Percent Penalty.” 26 U.S.C. § 6672(a). Mr. Johnson appeals the district court’s decision to set aside a jury verdict in his favor and grant the United States’ motion for judgment as a matter of law under Fed. R.Civ.P. 50(b). We exercise jurisdiction under 28…
2Cases cited23 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- In Re David L. SmithCourt of Appeals for the Tenth Circuit · 1993
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
18 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Haynes v. WilliamsCourt of Appeals for the Tenth Circuit · 1996
- Phillips v. Hillcrest Medical CenterCourt of Appeals for the Tenth Circuit · 2001
- Butler v. City of Prairie Village, KansasCourt of Appeals for the Tenth Circuit · 1999
- Tyler v. RE/MAX Mountain States, Inc.Court of Appeals for the Tenth Circuit · 2000
- Butler v. City of Prairie VillageCourt of Appeals for the Tenth Circuit · 1999
36 more not listed; retrieve them via the Exa API.