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Legal Opinion

United States v. Stanford Robert Poll

Court of Appeals for the Ninth Circuit

Decided July 14, 1975No. 74-2674PublishedCited by 33 opinions

1Opinion of the Court

OPINION

SNEED, Circuit Judge:

Appellant was charged in a two-count indictment for willfully causing P. B. Industries, Inc., a corporation of which he was president, to fail to truthfully account for and pay over employees’ federal income withholding taxes on wages and social security (FICA) taxes for the first two quarters of 1973 in violation of 26 U.S.C. § 7202. That section is as follows:

§ 7202. Willful Failure To Collect Or Pay Over Tax.

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully…

2Cases cited14 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. United States v. MurdockSupreme Court of the United States · 1934
  3. United States v. BishopSupreme Court of the United States · 1973
  4. United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
  5. United States v. Oscar H. KleeCourt of Appeals for the Ninth Circuit · 1974

9 more not listed; retrieve them via the Exa API.

3Cited by33 opinions

  1. Wallace L. Sorenson v. United StatesCourt of Appeals for the Ninth Circuit · 1975
  2. United States of America, in 91-1201 v. Thomas L. McGill Jr., in 91-1122Court of Appeals for the Third Circuit · 1992
  3. United States v. BlanchardCourt of Appeals for the Sixth Circuit · 2010
  4. United States v. Peter Evangelista and Anthony Evangelista, Louis Evangelista and Claude EvangelistaCourt of Appeals for the Second Circuit · 1997
  5. United States v. WilliamsCourt of Appeals for the Eleventh Circuit · 1997

28 more not listed; retrieve them via the Exa API.

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