Legal Opinion
Wood v. Sargeant
Court of Appeals for the Ninth Circuit
Decided December 17, 1982No. 81-4663PublishedCited by 12 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
Jean A. Wood is the owner of Jean A. Wood Nurses’ Registry and Employment Agency, Inc., a corporation. We refer to them both as “Wood.” The California Employment Development Department audited the Registry’s books and levied an assessment of $41,806.93 in unpaid unemployment taxes. Wood and her company exhausted the available administrative procedures for review of the assessment. The next step, under California law, was to pay the tax, seek a refund, and, if that was denied, sue in the California courts. Cal. Unemployment Ins. Code §§ 1241-1243. The judicial remedy…
2Cases cited20 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Eichler O. Kelly v. H. E. Springett, Bureau of Narcotics EnforcementCourt of Appeals for the Ninth Circuit · 1975
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3Cited by12 opinions
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Air Polynesia, Inc. D/B/A Dhl Cargo v. George Freitas, Director of Taxation, State of HawaiiCourt of Appeals for the Ninth Circuit · 1984
- Church of the Isaiah 58 Project of Arizona, Inc. v. La Paz CountyCourt of Appeals of Arizona · 2013
- Petrie v. CommissionerDistrict Court, D. Nevada · 1988
7 more not listed; retrieve them via the Exa API.