COM. NAT. BANK OF DALLAS v. UNITED STATES

No. 80-1953.

665 F.2d 743 (1982)

COMMONWEALTH NATIONAL BANK OF DALLAS, et al., Plaintiffs-Appellants Cross Appellees, v. UNITED STATES of America, et al., Defendants-Appellees Cross Appellants.

United States Court of Appeals, Fifth Circuit.

January 15, 1982.


Attorney(s) appearing for the Case

Durant, Mankoff, Davis, Wolens & Francis, Bruce A. Budner, Turner, Hitchins, McInerney, Webb & Hartnett, John W. Hicks, Jr., Dallas, Tex., for Commonwealth Nat. Bank and Pittman.

Allen, Knuths, Cassell & Short, Robert F. Henderson, Dallas, Tex., for Dennie.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D. C., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., John F. Murray, Gilbert S. Rothenberg, R. Bruce Johnson, Attys., Tax Div., Dept. of Justice, Washington, D. C., for the U. S.

Before POLITZ and RANDALL, Circuit Judges, and PARKER, District Judge:


RANDALL, Circuit Judge:

This is an appeal from a judgment of the district court, pursuant to a special jury verdict, holding the plaintiffs-appellants herein — the lending bank to a corporate employer, the chief executive officer of the lending bank and the chief executive officer of the corporate employer — each liable for the 100% penalty imposed by I.R.C. § 6672 when the corporate employer failed to pay over to the United States federal employment...

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