1. Home
  2. Browse Decisions
  3. F.3d
  4. 637 F.3d
  5. 637 F.3d 889 (2011)
 

OPPLIGER v. U.S.

No. 10-2011.

637 F.3d 889 (2011)

James H. OPPLIGER; Gayle Oppliger, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. United States of America, Plaintiff-Appellee, v. James H. Oppliger; Gayle Oppliger, Defendants-Appellants.

United States Court of Appeals, Eighth Circuit.

Filed: March 29, 2011.

Attorney(s) appearing for the Case

Brian J. Brislen , argued, Robert J. Murray and Daniel J. Walters , on the brief, Omaha, NE, for appellant.

Michael J. Haungs , USDOJ, argued, Randolph Lyons Hutter and John A. DiCicco , USDOJ, on the brief, Washington, DC, for appellee.

Before WOLLMAN, BRIGHT, and COLLOTON, Circuit Judges.

BRIGHT, Circuit Judge.

James and Gayle Oppliger appeal from a summary judgment entered against them, which ordered them to pay the United States over $2 million in trust fund recovery penalties under 26 U.S.C. § 6672. The IRS assessed these penalties because the Oppligers' companies, Double O, Inc. ("Double O") and Livestock Feed Company, LLC ("LFC"), withheld taxes from their employees but did not remit those taxes to the government for approximately four years...

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