Legal Opinion
Lou Brounstein v. United States
Court of Appeals for the Third Circuit
Decided September 3, 1992No. 92-1154PublishedCited by 69 opinions
1Opinion of the Court
HUTCHINSON, Circuit Judge.
Appellant, Lou Brounstein (Brounstein), appeals an order, of the United States District Court for the Eastern District of Pennsylvania granting summary judgment in favor of appellee United States of America on Brounstein’s claim for a partial refund of an amount Brounstein paid on an Internal Revenue Service (IRS) penalty assessment and for IRS on its counterclaim for other penalty assessments arising out of similar transactions for other tax periods. Specifically, the district court upheld IRS’s assessment of a 100% penalty against Brounstein pursuant to section…
2Cases cited12 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Mellon Bank Corporation and Mellon Bank, N.A., in No. 90-3712 v. First Union Real Estate Equity and Mortgage Investments, in No. 90-3790Court of Appeals for the First Circuit · 1991
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Mark Z. Greenberg v. United States of America Department of the Treasury Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Vinick v. United StatesCourt of Appeals for the First Circuit · 2000
64 more not listed; retrieve them via the Exa API.