Legal Opinion
Rubin v. United States
District Court, W.D. Pennsylvania
Decided September 3, 1974No. Civ. A. 72-350PublishedCited by 6 opinions
1Opinion of the Court
OPINION
KNOX, District Judge.
The question in this civil action is whether the plaintiff Gabriel G. Rubin is liable under Internal Revenue Code, Section 6672 1 as a person who willfully failed to collect, truthfully account for and pay over to the United States certain withholding taxes of the Minnesota Pipers, Inc., a Minnesota corporation. The Commissioner of Internal Revenue assessed a 100% penalty of $44,213.92 against Rubin for the fourth quarter of 1968 and the first three quarters of 1969. 2 Rubin paid $25.00 of the penalty for each quarter, filed a claim for refund which was denied, and…
2Cases cited4 opinions
- Lavender v. KurnSupreme Court of the United States · 1946
- Kirkendoll v. NeustromCourt of Appeals for the Tenth Circuit · 1967
- Bernstein v. OlianDistrict Court, S.D. New York · 1948
- Stake v. United StatesDistrict Court, D. Minnesota · 1972
3Cited by6 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- First National Bank in Palm Beach, of the Will of Frederick S. Holmes v. United States of America, J. W. Perry, Third-PartyCourt of Appeals for the First Circuit · 1979
- In Re GreenUnited States Bankruptcy Court, E.D. Pennsylvania · 1988
- Morgan v. Consolidated Rail Corp.District Court, S.D. New York · 1980
- Rubin v. United StatesCourt of Appeals for the Third Circuit · 1975
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