Legal Opinion
United States of America, Cross-Appellee v. Associates Commercial Corporation, Cross-Appellant
Court of Appeals for the Seventh Circuit
Decided November 15, 1983No. 83-1039, 83-1133PublishedCited by 24 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
The United States sued Associates Commercial Corporation (Associates) for unpaid withholding tax liabilities of Dot Engravers, Inc. (Dot) pursuant to Section 3505(b) 1 of the Internal Revenue Code of 1954. Associates filed a motion to dismiss the government’s suit or for summary judgment on two grounds: (1) it had not been given notice of two assessments against Dot as allegedly required by Section 6303(a) 2 of the Internal Revenue Code and (2) the six-year statute of limitations contained in Section 6503(b) 3 barred Associates’ liability as to the first of the two…
2Cases cited12 opinions
- United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray VerlinCourt of Appeals for the Fifth Circuit · 1972
- United States v. Erie Forge Co.Court of Appeals for the Third Circuit · 1951
- MacAtee, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Sherwood v. United StatesDistrict Court, E.D. New York · 1965
- United States v. Dixieline Financial, Inc.Court of Appeals for the Ninth Circuit · 1979
7 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987
- United States v. Malcolm McCallumCourt of Appeals for the Fifth Circuit · 1992
- United States v. Lawrence W. Berman, Mariln Berman, and Forex CorporationCourt of Appeals for the Sixth Circuit · 1987
- United States v. Jersey Shore State BankCourt of Appeals for the Third Circuit · 1986
19 more not listed; retrieve them via the Exa API.