Legal Opinion
Britton v. United States
District Court, W.D. Missouri
Decided June 1, 1984No. 81-1048-CV-W-8PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
STEVENS, District Judge.
Plaintiff commenced this action for a refund of sums paid pursuant to a 100% penalty assessment under 26 U.S.C. § 6672. Defendant counterclaimed against plaintiff and brought a third-party action against Lenette Johnson and Robert L. Scroggins for the balance due on the assessment. The case was ultimately dismissed by stipulation, with plaintiff reserving the right to seek attorney’s fees under the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412. This final issue is now ripe for consideration.
I. FACTS
In addition to his full-time employment,…
2Cases cited12 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Natural Resources Defense Council, Inc. v. U.S. Environmental Protection Agency, Chemical Manufacturers Association, IntervenorsCourt of Appeals for the Third Circuit · 1983
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Tyler Business Services, Inc. v. National Labor Relations BoardCourt of Appeals for the Fourth Circuit · 1982
- United States of America for Jon P. Heydt, Special Agent v. Citizens State Bank, Armin Moths and United States Taxpayers UnionCourt of Appeals for the Eighth Circuit · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Prince v. ColvinDistrict Court, N.D. Texas · 2015