Legal Opinion
Oliver v. United States
Court of Appeals for the Ninth Circuit
Decided December 20, 1990No. Nos. 88-4332, 89-35277 and 89-35202PublishedCited by 42 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We consider the burden of proof appropriate to a challenge by an employer and corporate directors of imposition of penalties for willful failure to pay over income and social security taxes withheld from employees.
I
Appellant Plerbert Oliver was secretary/treasurer of R.P. Baker Steel Fabricating, Inc., and owned forty percent of the corporation’s stock. Appellant Mary Oliver, who owned and operated a bookkeeping service, kept Baker Steel’s books. Herbert and Mary Oliver together with one Ronald Baker1 constituted Baker Steel’s board of directors.
By July 1980, Baker…
2Cases cited26 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- United States v. JanisSupreme Court of the United States · 1976
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Western Air Lines, Inc. v. CriswellSupreme Court of the United States · 1985
21 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Ronald L. Obrey, Jr. v. Hansford T. Johnson, in His Capacity as the Acting Secretary of the NavyCourt of Appeals for the Ninth Circuit · 2005
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Mockler v. Multnomah CountyCourt of Appeals for the Ninth Circuit · 1998
- United States v. BoyceDistrict Court, S.D. California · 2001
37 more not listed; retrieve them via the Exa API.