Legal Opinion
Hirsch v. United States
District Court, S.D. Ohio
Decided March 20, 1975No. Civ. A. 73-89PublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
DUNCAN, District Judge.
This matter is before the Court for judgment upon stipulated facts. Jurisdiction is had pursuant to 28 U.S.C. § 1346(a)(1). Plaintiff brings suit to recover a partial payment of a penalty assessed against him by the Commissioner of Internal Revenue pursuant to §§ 6671(b) and 6672 of the Internal Revenue Code of 1954 (hereafter, I.R.C.). The government counterclaims for the balance of the assessed penalty.
I.R.C. §§ 6671 and 6672 1 provide that the corporate official who is responsible for the payment over to the government of income and social security…
2Cases cited14 opinions
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Norene R. O'Dell v. United States of America and Jack Ruhter, Trustee in BankruptcyCourt of Appeals for the Tenth Circuit · 1964
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
- Joseph Datlof v. United StatesCourt of Appeals for the Third Circuit · 1966
- Fred J. Hewitt v. United StatesCourt of Appeals for the Fifth Circuit · 1967
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re the Bulk Sale of the Inventory, Furniture, Fixtures, Vehicles, & All Other Assets of Hart's Transfer & Storage, Inc.Court of Appeals of Kansas · 1981
- In Re Arie Enterprises, Inc.United States Bankruptcy Court, S.D. Illinois · 1990
- Hannan Trucking, Inc. v. United States (In Re Hannan Trucking, Inc.)United States Bankruptcy Court, N.D. Texas · 1981
- Schoen v. United StatesDistrict Court, N.D. Illinois · 1984
- Edwin F. Elms v. United States of America Internal Revenue Service, Counterclaim v. Michael W. Cygan, CounterclaimCourt of Appeals for the Sixth Circuit · 1994
1 more not listed; retrieve them via the Exa API.