Legal Opinion
Lawrence M. Richey v. United States Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided November 22, 1993No. 91-36255PublishedCited by 16 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
The Internal Revenue Service appeals from the district court’s judgment on a jury verdict in favor of Lawrence Richey in Rich-ey’s action for return and abatement of civil penalties imposed for preparing false tax returns, pursuant to 26 U.S.C. § 6694. Richey was convicted in 1987 of willfully aiding and abetting the preparation of fraudulent tax returns in violation of 26 U.S.C. § 7206 (affirmed in U.S. v. Richey, 874 F.2d 817 (9th Cir.1989) (unpublished memorandum decision)). This civil action was stayed pending the resolution of the criminal proceedings…
2Cases cited17 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. PomponioSupreme Court of the United States · 1976
- United States v. BishopSupreme Court of the United States · 1973
- United States v. MoserSupreme Court of the United States · 1924
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re: Elisabeth Scarborough, Debtor. Mark E. Fischer, Appellee/cross-Appellant v. Elisabeth Scarborough, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1999
- 97 Cal. Daily Op. Serv. 926, 97 Daily Journal D.A.R. 1384 William A. Steen Harold Hedlund Timothy Sandis John Heindel Lawrence Wlezien Wilbur Lockman Norman Neste, as Trustees and Land Surveyors of California Trust, and the Consulting Engineers and Land Surveyors of California Health and Life Insurance Plan v. John Hancock Mutual Life Insurance Company Association Administrators and Consultants, Inc., William A. Steen v. John Hancock Mutual Life Insurance Company, and Association Administrators and Consultants, Inc. v. Robert Lemond James Wooten Daniel Ogden Milton Bell Robert Bennett David Lancaster, Trustees of the Texas Society of Architects Insurance Benefit Trust (Texas Trustees) Donald Melander Michael Wirtanen Arnold Lucke Robert Mayeron Thomas H. Stahl, Trustees of the Minnesota Society, American Institute of Architects Employee Benefits Trust ("Minnesota Trustees"), Third-Party-Defendants-AppelleesCourt of Appeals for the Third Circuit · 1997
- In Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United States of America, in Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Paine v. Griffin (In Re Paine)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2002
- Corbett v. Manorcare of America, Inc.Court of Appeals of Arizona · 2006
11 more not listed; retrieve them via the Exa API.