Legal Opinion
Richard H. Barnett v. United States
Court of Appeals for the Ninth Circuit
Decided March 29, 1979No. 76-2286PublishedCited by 25 opinions
1Opinion of the Court
SOLOMON, District Judge.
Appellant, Richard Barnett, brought this action to recover a tax penalty of $144.20. The penalty is equal to income taxes and Federal Insurance Contributions Act taxes which the Rancho Linda School withheld from one employee’s wages but did not pay to the government. The government filed a counterclaim for unpaid penalties of $24,-459.29, because of unpaid taxes withheld from the wages of other employees. The District Court' dismissed Barnett’s action and granted summary judgment for the government.
The government assessed this penalty under a statute which provides…
2Cases cited7 opinions
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Wallace L. Sorenson v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Amos I. Maggy v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- State v. LarsenUtah Supreme Court · 1993
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- Department of Revenue v. Heartland Investments, Inc.Illinois Supreme Court · 1985
20 more not listed; retrieve them via the Exa API.