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Taxation — Interpleader – Lien Priority – Contract Work – Invoice Date – Inchoate Interest (access required)

Bucksport Water Systems, Inc. v. Weaver Engineering, Inc. (Lawyers Weekly No. 002-059-15, 9 pp.) (Bruce Howe Hendricks, J.) 4:13-cv-02503; D.S.C. Holding: In this interpleader action, the plaintiff-contractor avers that the defendant-subcontractor only became entitled to receive money for the contract ...

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Taxation – Delegation Does Not Preclude Payroll Tax Liability (access required)

Johnson v. U.S. Although wife said she delegated to husband the daily operation of the “Koba Institute,” which she took over after husband failed to make payroll tax payments for the related “Koba Associates Inc.,” she was a “responsible person” who willfully failed to pay payroll trust fund taxes and is liable for the “100 percent penalty”; the 4th Circuit upholds summary judgment for the government requiring wife to pay $304,355.90 and husband to pay $240,071.12.

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Taxation – Civil Practice – Interpleader – Preliminary Injunction — Federal & State Agencies – Separate Claims (access required)

Bucksport Water System, Inc. v. Weaver Engineering, Inc. Both the U.S. Internal Revenue Service and the S.C. Department of Revenue claim they are entitled to $49,260 that plaintiff owes to one of its contractors; in an interpleader action like this, the Tax Injunction Act does not prohibit the court from issuing an injunction.

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Taxation – Civil Practice – Interpleader – Preliminary Injunction — Federal & State Agencies – Separate Claims (access required)

Bucksport Water System, Inc. v. Weaver Engineering, Inc. Both the U.S. Internal Revenue Service and the S.C. Department of Revenue claim they are entitled to $49,260 that plaintiff owes to one of its contractors; in an interpleader action like this, the Tax Injunction Act does not prohibit the court from issuing an injunction.

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