Legal Opinion
Sipkoff v. Whinston
District Court, M.D. Pennsylvania
Decided January 4, 1973No. Civ. 72-582PublishedCited by 5 opinions
1Opinion of the Court
SHERIDAN, Chief Judge.
The United States of America has moved to dismiss plaintiff’s complaint for a preliminary injunction. 1
Plaintiff seeks to enjoin the defendant from levying on his assets until plaintiff’s claim for a refund has been determined. On September 18, 1972, plaintiff was assessed a 100% penalty of $8,330.39 for the alleged willful failure to remit income and FICA withholding taxes from employees of Wilkay, Inc. for the final quarter of 1969 and for January 1970. On September 28, 1972, plaintiff payed to defendant $250.00, as payment for the taxes due for one employee for the…
2Cases cited12 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
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3Cited by5 opinions
- Commonwealth Development Ass'n of Pa. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Jericho Painting & Special Coating, Inc. v. RichardsonDistrict Court, District of Columbia · 1993
- Hansen v. United StatesDistrict Court, W.D. Missouri · 1978
- O'BRIEN v. EvansDistrict Court, D. Oregon · 1983
- Alamoana Recipe Inc. v. American Samoa GovernmentHigh Court of American Samoa · 1993