Legal Opinion
The Merchants National Bank of Mobile, Plaintiff-Counter v. United States of America, Defendant-Counter
Court of Appeals for the Eleventh Circuit
Decided August 4, 1989No. 88-7277PublishedCited by 12 opinions
1Opinion of the Court
TUTTLE, Senior Circuit Judge:
This is an appeal from a judgment after a jury trial in which the jury found in favor of the United States following an assessment of the so-called 100 percent penalty pursuant to Section 6672 of the Internal Revenue Code of 1954 (26 U.S.C. § 6672).
I. STATEMENT OF THE CASE
The penalty was assessed against Merchants National Bank of Mobile (Bank) for its failure to collect and pay over the taxes withheld from the wages of employees of Maritime Coatings, Inc. (Maritime) during the first, second and third quarters of 1979. The Bank paid a portion of the assessment…
2Cases cited15 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Gene Miller v. Universal City Studios, Inc.Court of Appeals for the Fifth Circuit · 1981
- Samuel F. Johnson v. Norwood Bryant, an Individual, Master Norwood Inc.Court of Appeals for the Eleventh Circuit · 1982
- Jose Bueno, Leon Trevino and Victor Alegria, Cross-Appellants v. City of Donna, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1983
- Pesaplastic, C.A. v. Cincinnati Milacron Co., Tedruth Plastics Corp.Court of Appeals for the Eleventh Circuit · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Busby v. City of OrlandoCourt of Appeals for the Eleventh Circuit · 1991
- United States v. VaccarellaDistrict Court, S.D. Indiana · 1990
- Tsouprake v. United StatesDistrict Court, S.D. Florida · 1992
- Busby v. City Of OrlandoCourt of Appeals for the Eleventh Circuit · 1991
- Mercantile Bank of Kansas City v. United StatesDistrict Court, W.D. Missouri · 1994
7 more not listed; retrieve them via the Exa API.