Legal Opinion
Dana Corp. v. United States
District Court, N.D. Ohio
Decided May 22, 1991No. 3:90CV7253PublishedCited by 64 opinions
1Opinion of the Court
OPINION AND ORDER
WALINSKI, Senior District Judge.
This cause is before the Court on cross motions for summary judgment. This Court has jurisdiction pursuant to 28 U.S.C. § 1331.
Background
Plaintiff, Dana Corporation (Dana), has brought this action against defendant, United States of America (hereinafter referred to as the IRS), seeking the refund of penalties imposed on it pursuant to 26 U.S.C. § 6656(a) of the Internal Revenue Code. Section 6656(a) imposes a penalty on a taxpayer who fails to make timely deposits of any tax required to be deposited with an authorized government depository.…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. BoyleSupreme Court of the United States · 1985
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. Articles of Device Consisting of Three Devices . . . "Diapulse''Court of Appeals for the Sixth Circuit · 1976
- Tee-Pak, Inc. v. St. Regis Paper CompanyCourt of Appeals for the Sixth Circuit · 1974
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3Cited by64 opinions
- McConocha v. Blue Cross and Blue Shield Mut. of OhioDistrict Court, N.D. Ohio · 1996
- United States ex rel. American Textile Manufacturers Institute Inc. v. Limited, Inc.District Court, S.D. Ohio · 1997
- Gascho v. Global Fitness Holdings, LLCDistrict Court, S.D. Ohio · 2013
- Keweenaw Bay Indian Community v. MichiganDistrict Court, W.D. Michigan · 1992
- Miller v. Norfolk Southern Rwy. Co.District Court, N.D. Ohio · 2002
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