1. Home
  2. Browse Decisions
  3. F.3d
  4. 12 F.3d
  5. 12 F.3d 489 (1994)
 

STALLARD v. U.S.

No. 92-8706, Summary Calendar.

12 F.3d 489 (1994)

David R. STALLARD, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

January 31, 1994.

Attorney(s) appearing for the Case

Cynthia E. Messersmith, Dallas, TX, Gary R. Allen, Chief, Annette M. Wietecha, Bruce R. Ellisen, Appellate Section, Tax Division, Dept. of Justice, Washington, DC, for defendant-appellant.

David R. Stallard, pro se.

Before JOLLY, WIENER, and EMILIO M. GARZA, Circuit Judges.

PER CURIAM.

Defendant-Appellant the United States of America ("the government") seeks to uphold an assessment of a penalty tax under 26 U.S.C. § 6672 against Plaintiff-Appellee David R. Stallard for nonpayment of federal taxes withheld from employees. Stallard paid a nominal sum on this tax, then brought the instant case in federal district court to claim a refund and to remove two federal tax liens based on this assessment. The district court granted summary...

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