Legal Opinion
Albert A. Alsheskie, Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter-Claimant-Appellant
Court of Appeals for the Ninth Circuit
Decided July 29, 1994No. 93-55003PublishedCited by 17 opinions
1Opinion of the Court
Opinion by Judge FARRIS; Dissent by Judge TROTT.
FARRIS, Circuit Judge:
The district court held that Albert Alshe-skie, president of Lion Manufacturing, Inc., was not liable for penalties assessed against him under 26 U.S.C. § 6672 based on Lion Manufacturing’s failure to pay its 1986 taxes in full. The government appeals. We have jurisdiction pursuant to 28 U.S.C. § 1291. We affirm.
The controlling law is settled. The Internal Revenue Code requires certain employers to withhold and pay over federal income taxes and social security taxes from the wages of their- employees. See 26 U.S.C. §§ 3102,…
2Cases cited8 opinions
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Lou Brounstein v. United StatesCourt of Appeals for the Third Circuit · 1992
- Charles Richard Roth, Plaintiff-Counterclaim v. United States of America, Defendant-CounterclaimCourt of Appeals for the Eleventh Circuit · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Babcock v. United StatesDistrict Court, C.D. California · 2009
- United States v. Robert Alan Jones, United States of America v. Renate Schiff, of the Estate of Marvin James SchiffCourt of Appeals for the Ninth Circuit · 1994
- Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Plaintiff-AppelleeCourt of Appeals for the Ninth Circuit · 1995
- J. Larry Bradshaw, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaimant-AppellantCourt of Appeals for the Tenth Circuit · 1996
- In Re: Richard York v. United StatesCourt of Appeals for the Ninth Circuit · 2023
12 more not listed; retrieve them via the Exa API.