Legal Opinion
Werner v. United States
District Court, D. Connecticut
Decided April 17, 1974No. Civ. 14783PublishedCited by 20 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
BLUMENFELD, District Judge.
The United States assessed plaintiff for a 100% civil penalty in lieu of federal income taxes withheld from the wages of employees of Hugo’s Continental Restaurant, Inc. (Hugo’s), but never paid to the United States. The basis of the assessment is 26 U.S.C. § 6672, which makes liable to a 100% civil penalty “Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or…
2Cases cited13 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Cosmo J. Caterino v. United StatesCourt of Appeals for the First Circuit · 1986
- Gold v. United StatesDistrict Court, E.D. New York · 1981
- Taubman v. United StatesDistrict Court, E.D. Michigan · 1978
- Koegel v. United StatesDistrict Court, S.D. New York · 1977
15 more not listed; retrieve them via the Exa API.