Introducing ATLASLearn more
Legal Opinion

Koegel v. United States

District Court, S.D. New York

Decided July 1, 1977No. 75 Civ. 5013-CLBPublishedCited by 9 opinions

1Opinion of the Court

FINDINGS AND CONCLUSIONS

BRIEANT, District Judge.

By his complaint filed October 13, 1975, plaintiff David Koegel seeks a refund of a tax penalty of $24,872.35, which he paid on April 4, 1973. This penalty was timely assessed on November 24,1971 for the unpaid federal employee withholding taxes and the Social Security (“FICA”) taxes of Auburn Toys, Inc. (“Auburn Toys”). The assessment included $12,462.98 for the first quarter of 1969 and $10,562.12 for the second quarter of 1969, together with interest of $1,838.25 and a lien fee of $6.00, all of which Auburn Toys had failed to pay when due,…

2Cases cited13 opinions

  1. Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
  2. Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
  3. United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
  4. Ware v. Chicago & North Western Railway Co.District Court, W.D. Pennsylvania · 1975
  5. United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965

8 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
  2. Carter v. United StatesDistrict Court, S.D. New York · 1989
  3. Gold v. United StatesDistrict Court, E.D. New York · 1981
  4. In Re BradyUnited States Bankruptcy Court, D. Nevada · 1990
  5. United States v. Twomey (In Re Twomey)United States Bankruptcy Court, W.D. New York · 1982

4 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API