Legal Opinion

Jacklyn Tull James C. Tull v. United States

Court of Appeals for the Ninth Circuit

Decided November 7, 1995No. 94-15562PublishedCited by 11 opinions

1Opinion of the Court

FERNANDEZ, Circuit Judge:

Jacklyn Tull 1 appeals from the district court’s judgment 2 in favor of the United States in which the court determined that she was responsible for the failure to pay over taxes withheld from employees’ wages by Hatfield Trucking Service, Inc. The sole issue is Tull’s contention that the district court erred when it determined that Hatfield did not have the ability to direct that a check for auction proceeds be applied by the Internal Revenue Service to the payment of the corporation’s trust fund obligations, rather than to other corporate tax obligations. We agree…

2Cases cited9 opinions

  1. United States v. National Bank of CommerceSupreme Court of the United States · 1985
  2. Slodov v. United StatesSupreme Court of the United States · 1978
  3. United States v. Stephen C. HemmenCourt of Appeals for the Ninth Circuit · 1995
  4. Seaboard Surety Company, a New York Corp., and Hansen & Rowland, Inc., a Washington Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  5. In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992

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3Cited by11 opinions

  1. Henry D. Buffalow, Jr., Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1997
  2. United States v. RuffCourt of Appeals for the Eleventh Circuit · 1996
  3. Orian v. Comm'rUnited States Tax Court · 2010
  4. United States v. Alexander Dejarnette, Jr.Court of Appeals for the Ninth Circuit · 2013
  5. Baimbridge v. United StatesDistrict Court, S.D. California · 2004

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