Legal Opinion
Mae Haffa v. United States of America, and Third-Party v. Thomas P. Cooper, Third-Party
Court of Appeals for the Third Circuit
Decided May 28, 1975No. 74-1581PublishedCited by 41 opinions
1Opinion of the Court
SWYGERT, Circuit Judge.
The United States takes this appeal from a judgment denying its third-party claim against Thomas P. Cooper for recovery of $15,000 in delinquent payroll withholding taxes. A withholding tax deficiency of $79,705.89 was originally assessed against Titus Haffa, Ethel Haffa, Raymond Spivey, and Cooper for failure to pay withholding taxes due from G.T.O. Steel Erectors, Inc. for the quarters ending September 30, 1966 and December 31, 1966, all in violation of section 6672 of the Internal Revenue Code of 1954, 26 U.S.C. § 6672. This assessment was paid in full by the Haffas…
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
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- William W. Adams v. United States of America, and Third Party v.lakeshore Commercial Finance Corporation, Third PartyCourt of Appeals for the Third Circuit · 1974
- United States v. T. E. Hill, Jr. And Larry Moore, T. E. Hill, Jr. And Larry Moore v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- Triangle Conduit & Cable Co. v. Federal Trade CommissionCourt of Appeals for the Seventh Circuit · 1948
5 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third PartyCourt of Appeals for the Third Circuit · 1992
36 more not listed; retrieve them via the Exa API.