Legal Opinion
Larson v. United States
District Court, E.D. Wisconsin
Decided May 8, 1972No. Civ. A. 69-C-462PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
REYNOLDS, Chief Judge.
This is a tax refund action. The Internal Revenue Service (“IRS”) determined that Stylecraft Homes, Inc., and Great Lakes Homes, Inc., did not pay over employment taxes for certain quarters in 1965 and 1966. Consequently, the IRS, acting pursuant to 26 U.S.C.A. § 6672, assessed a 100% penalty in the amount of $85,853 against Lee Larson as a person responsible to collect and pay over the taxes on behalf of Style-craft and Great Lakes. Larson paid a portion ($158.20) of the penalty assessment under protest and, after disallowance of his refund claim by…
2Cases cited5 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
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Kirk v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950
- Braden v. United StatesDistrict Court, S.D. Ohio · 1970
- Westenberg v. United StatesDistrict Court, D. Arizona · 1968
3Cited by2 opinions
- First Nat. Bank of Duncanville v. United StatesDistrict Court, N.D. Texas · 1979
- Misbin v. CommissionerUnited States Tax Court · 1985