Legal Opinion
Stake v. United States
District Court, D. Minnesota
Decided September 26, 1972No. 3-71-Civ.-19PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
DEVITT, Chief Judge.
The controversy in this civil matter centers on whether plaintiff is liable under I.R.C. 1 § 6672 2 as a responsible person who willfully failed to pay over to the government Social Security and F.I. C.A. taxes withheld for employees as required by I.R.C. §§ 3101, 3102, 3402 and 3403. 3
The Commissioner of Internal Revenue assessed a penalty of $3,380.86 against plaintiff Stake under I.R.C. § 6672 for the quarters ending September 30, 1965 and December 31, 1965. Stake paid $14.-52 of the penalty, filed a claim for refund which was denied, and filed suit.…
2Cases cited9 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Donald G. Anderson v. United States v. Fidelity and Deposit Company of Maryland v. Joanne AndersonCourt of Appeals for the Eighth Circuit · 1977
- Werner v. United StatesDistrict Court, D. Connecticut · 1974
- Rubin v. United StatesDistrict Court, W.D. Pennsylvania · 1974
- Kamins v. SpyresCourt of Civil Appeals of Oklahoma · 1975
- Hegg v. United StatesDistrict Court, C.D. California · 1977