1. Home
  2. Browse Decisions
  3. F.2d
  4. 598 F.2d
  5. 598 F.2d 1128 (1979)
 

KIZZIER v. UNITED STATES

Nos. 78-1827, 78-1713.

598 F.2d 1128 (1979)

Richard G. KIZZIER, Appellant, v. UNITED STATES of America, Appellee. Richard G. KIZZIER, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided May 15, 1979.

Attorney(s) appearing for the Case

Kenneth C. Fritzler, II, of Ross, Schroeder & Fritzler, Kearney, Neb., for Kizzier.

Karl P. Fryzel, Atty., Tax Div., Dept. of Justice, Washington, D.C., for United States; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard W. Perkins, Washington, D.C., Attys. and Edward G. Warin, U.S. Atty., Omaha, Neb., on brief.

Before LAY, HEANEY and BRIGHT, Circuit Judges.

BRIGHT, Circuit Judge.

Richard Kizzier, the appellant, filed a refund suit in district court for the recovery of $68,499.02, plus interest, the amount he paid to satisfy a penalty assessed by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. § 6672 (1976). The IRS penalized Kizzier for his willful failure to pay over withheld federal income and social security (employment) taxes of Titan Corporation (Titan) employees to the Government for the last quarter...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases