1. Home
  2. Browse Decisions
  3. F.3d
  4. 811 F.3d
  5. 811 F.3d 519 (2016)
 

SCHIFFMANN v. U.S.

No. 14-2179.

811 F.3d 519 (2016)

Richard SCHIFFMANN, Plaintiff/Counterclaim Defendant, Appellant, v. UNITED STATES of America, Defendant/Counterclaim Plaintiff, Appellee, v. Stephen Cummings, Counterclaim Defendant, Appellant.

United States Court of Appeals, First Circuit.

January 29, 2016.

Attorney(s) appearing for the Case

David R. Sullivan , with whom Murtha Cullina LLP was on brief, for appellants.

Douglas C. Rennie , Attorney, Tax Division, U.S. Department of Justice, with whom Caroline D. Ciraolo , Acting Assistant Attorney General, Joan I. Oppenheimer , Attorney, Tax Division, and Peter F. Neronha , United States Attorney, were on brief, for appellee.

Before LYNCH, SELYA and KAYATTA, Circuit Judges.

The obligation of a corporate employer to pay payroll taxes is familiar. The Internal Revenue Code requires employers to withhold federal income taxes from employees' wages and to hold such taxes in trust for the United States. See 26 U.S.C. §§ 3102, 3402, 7501. As a result, such taxes are often referred to...

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