# Lewis C. McCarty Jr. v. The United States

> United States Court of Claims · February 19, 1971 · 437 F.2d 961

URL: https://www.frixlaw.com/law-library/cases/9456483

## Case

- **Full name:** Lewis C. McCARTY, Jr. v. the UNITED STATES
- **Court:** United States Court of Claims
- **Decided:** February 19, 1971
- **Citations:** 437 F.2d 961; 194 Ct. Cl. 42; 27 A.F.T.R.2d (RIA) 682; 1971 U.S. Ct. Cl. LEXIS 82
- **Precedential status:** Published
- **Opinion:** Concurring in part by Davis
- **Judges:** Cowen, Laramore, Durfee, Davis, Collins, Skelton, Nichols
- **Cited by:** 62 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9456483

## How later opinions describe it (automated extraction)

- holding that the IRS, by allowing the Navy, which had taken over the corporation, to breach the corporation’s agreement to repay withholding taxes to the IRS in favor of funneling those funds to itself, committed “acts of commission” that precluded it from recovering the defic…
- finding of willfulness precluded based, in part, on existence of installment agreement for payment of delinquent taxes

## Opinion text

The text of this opinion is not available in the library.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9456483. Public record. Not legal advice.