Legal Opinion
Raymond Nakano v. United States
Court of Appeals for the Ninth Circuit
Decided February 18, 2014No. 11-18013PublishedCited by 11 opinions
1Opinion of the Court
OPINION
GRABER, Circuit Judge:
Plaintiff Raymond T. Nakano served as Senior Vice President and Chief Financial Officer of National Airlines, Inc. (“National”), from its founding in 1995 until it filed for Chapter 7 bankruptcy in May 2003. The Internal Revenue Service (“IRS”) assessed unpaid excise taxes against Plaintiff personally, pursuant to 26 U.S.C. § 6672. He then brought this civil action against the United States, pursuant to 26 U.S.C. § 7422, for a refund of taxes erroneously assessed. The government filed a counterclaim for the unpaid balance of the tax assessments. The district court…
2Cases cited20 opinions
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Regional Rail Reorganization Act CasesSupreme Court of the United States · 1974
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Slodov v. United StatesSupreme Court of the United States · 1978
- Chickasaw Nation v. United StatesSupreme Court of the United States · 2001
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- John Guido v. Mount Lemmon Fire DistrictCourt of Appeals for the Ninth Circuit · 2017
- Schiffmann v. United StatesCourt of Appeals for the First Circuit · 2016
- Ltc of William Del Biaggio III v. David FreemanCourt of Appeals for the Ninth Circuit · 2016
- In re CherneUnited States Bankruptcy Court, D. Idaho · 2014
- Brent Cherne v. U.S. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 2017
6 more not listed; retrieve them via the Exa API.