Legal Opinion
William E. Schrambling Accountancy Corp. v. United States
District Court, N.D. California
Decided April 18, 1988No. C 86-6483 AJZPublishedCited by 15 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OF DECISION
ZIRPOLI, District Judge.
FINDINGS OF FACT
1. Plaintiff, the William E. Schrambling Accountancy Corporation, (hereinafter the “corporation”), is a California corporation engaged in the business of public accounting. William E. Schrambling (hereinafter “Schrambling”) is the president and sole owner of the corporation.
2. Beginning in December 1979, the Corporation became delinquent in paying its federal employment taxes, including trust fund taxes withheld from employee wages. As of June, 1982, assessments had been made against the…
2Cases cited5 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Harold G. Rorex and Geneva M. Rorex v. Steven P. Traynor, Individually and in His Former Capacity as an Internal Revenue OfficerCourt of Appeals for the Eighth Circuit · 1985
- S. Don Huckaby v. United States Department of the Treasury, Internal Revenue Service, DefendantCourt of Appeals for the Fifth Circuit · 1986
- Husby v. United StatesDistrict Court, N.D. California · 1987
- George v. United StatesDistrict Court, E.D. Michigan · 1987
3Cited by15 opinions
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993
- William E. Schrambling Accountancy Corporation v. United States of America, Harold E. Allen v. United StatesCourt of Appeals for the Ninth Circuit · 1991
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