Legal Opinion
Martin L. Springfield, Dba Douglas Motors, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee
Court of Appeals for the Ninth Circuit
Decided July 3, 1996No. 95-55270PublishedCited by 29 opinions
1Opinion of the Court
MICHAEL DALY HAWKINS, Circuit Judge:
When the government ignores a taxpayer’s contentions as to the real world conditions of the marketplace, despite the requirements of Congress that it consider them, it invites the result reached here.
Martin L. Springfield brought this action to recover various employment taxes, penalties and interest paid under protest for the tax quarter ending September 30,1986. The government counterclaimed for the balance of the assessments of tax, interest and penalties made against him for the taxable quarters ending September 30 and December 31, 1983, and each of the…
2Cases cited8 opinions
- Diane Y. WASHINGTON, Plaintiff-Appellant, v. H. Lawrence GARRETT, III, Secretary of the Navy, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1994
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- North Louisiana Rehabilitation Center, Inc. v. United StatesDistrict Court, W.D. Louisiana · 2001
- Nu-Look Design, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
- Salazar v. BrownDistrict Court, W.D. Michigan · 1996
- Ahmed v. United StatesCourt of Appeals for the Eighth Circuit · 1998
24 more not listed; retrieve them via the Exa API.