SPIVAK ET AL.

v.

UNITED STATES

Citator

Cited By (35 total)

• Allen v. Seacoast Prods., Inc., 623 F.2d 355 (5th Cir. 1980)
  …orthy condition. 2 M. Norris, The Law of Seaman § 621 (3d ed. 1970); 1 Benedict, Admiralty § 24, at 3-75 to 3-76 (7th ed. 1976); Symonette Shipyards, Ltd. v. Clark, 365 F. 2d 464, 1966 A.M.C. 2383 (5th Cir.) (cable spliced improperly), cert. denied, 387 U.S. 908, 87 S.Ct. 1690, 18 L.Ed.2d 625 (1966); Venable v. A/S Det Forenede Dampskibsselskab, 399 F. 2d 347, 1968 A.M.C. 1437 (4th Cir. 1968). In Crumady v. Joachim Hendrik Fisser, 358 U.S. 423, 79 S.Ct. 445, 3 L.Ed.2d 413, 1959 A.M.C. 580 (1959), a nondef…
• Monday v. United States, 421 F.2d 1210 (7th Cir. 1970)
  …re. Cash v. Campbell, 346 F. 2d 670, 673 (5th Cir.1965). Its basic purpose is the protection of governmental revenue. Botta v. Scanlon, 314 F. 2d 392, 393 (2d Cir.1963); Spivak v. United States, 370 F. 2d 612, 616 (2d Cir.1967), certiorari denied, 387 U.S. 908, 87 S.Ct. 1690, 18 L.Ed.2d 625. It provides a remedy to prevent the unnecessary loss of tax funds by permitting the “taxing authority to reach those responsible for the corporation’s failure to pay the taxes which are owing.” United States v. Graham…

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• Harrington v. United States, 504 F.2d 1306 (1st Cir. 1974)
  …ture, United States v. Industrial Crane & Mfg. Co., 492 F. 2d 772 (5th Cir. 1974), and designed to insure the protection of government revenue by assuring that taxes will be collected. Spivak v. United States, 370 F. 2d 612 (2nd Cir.), cert. denied, 387 U.S. 908, 87 S.Ct. 1690, 18 L.Ed.2d 625 (1967); Botta v. Scanlon, 314 F. 2d 392 (2nd Cir. 1963). The individual sought to be held liable under Section 6672 must be a “person” within the meaning of the statute, be required to collect, account for and pay ove…