Goring v. United States
Decision Date | 01 May 1964 |
Docket Number | No. 148,Docket 28237.,148 |
Parties | Albert E. GORING, Jr., Trustee in Bankruptcy, Appellant, v. UNITED STATES of America, Appellee. |
Court | U.S. Court of Appeals — Second Circuit |
Vincent J. Giedraitis, Hartford, Conn., for Trustee.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C. (Robert C. Zampano, U. S. Atty., of counsel), for appellee.
Before LUMBARD, Chief Judge, and WATERMAN and MARSHALL, Circuit Judges.
Affirmed on the opinion of Judge Clarie below, reported at 214 F.Supp. 917 (1963).
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Datlof v. United States
...917, 920-921 (9th Cir. 1964). Note also, In re Serignese, 214 F.Supp. 917, 919-920 (D.Conn.1963), affirmed sub nom. Goring v. United States, 330 F.2d 960 (2nd Cir. 1964), and Sherwood v. United States, 228 F.Supp. 247 5. In a refund suit such as this, the burden of proof is on the plaintiff......
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United States v. Edwards
...also contingently liable from that moment. In re Serignese, 214 F.Supp. 917 (D.Conn.1963), aff'd per curiam sub nom. Goring v. United States, 330 F.2d 960 (2d Cir.1964). On the date that he transferred the property, Clarence Edwards was contingently liable for all of the withholding taxes t......
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Kalb v. U.S.
...The liability merely becomes fixed on the due date. See In re Serignese, 214 F.Supp. 917, 920 (D.Conn. 1963), aff'd sub nom., Goring v. United States, 330 F.2d 960 (2d Cir. 1964 (mem.)). Again, appellant shows no authority for the claim that payments of these funds held in trust are prohibi......
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Hardegger v. Clark
...the view that assessment of a penalty on the responsible person was a prerequisite to tax liability), aff'd sub nom. Gor ing v. United States, 330 F.2d 960 (2d Cir. 1964).¶ 33 And at the moment that Hardegger and Clark incurred such liability, Hardegger held a contribution claim against Cla......
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