Legal Opinion
United States v. Hunter Engineers & Constructors, Inc.
Court of Appeals for the Ninth Circuit
Decided May 21, 1986No. 84-2652PublishedCited by 13 opinions
1Opinion of the Court
SKOPIL, Circuit Judge:
The United States appeals the district court’s summary judgment in favor of Hunter Engineers & Constructors, Inc. (“Hunter”). The issue on appeal is whether the United States’ failure to give notice to a third party lender within sixty days of assessment against an employer for unpaid withholding taxes bars a subsequent civil action against the lender to collect the taxes. We conclude no such notice is required and the action is not barred. We reverse and remand for further proceedings.
FACTS AND PROCEEDINGS BELOW
The United States sought a personal judgment against Hunter…
2Cases cited15 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Lojek v. ThomasCourt of Appeals for the Ninth Circuit · 1983
- United States v. First National Bank of CircleCourt of Appeals for the First Circuit · 1981
- Heppner v. Alyeska Pipeline Service Co.Court of Appeals for the Ninth Circuit · 1981
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987
- In Re Robert J. Burns, Debtor. Robert J. Burns v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Security Industrial Insurance Company v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1987
- United States v. Daniel A. Wright and Lois W. WrightCourt of Appeals for the Seventh Circuit · 1995
8 more not listed; retrieve them via the Exa API.