Legal Opinion
Charles E. Wolfe v. United States
Court of Appeals for the Ninth Circuit
Decided December 29, 1986No. 85-4027PublishedCited by 57 opinions
1Opinion of the Court
CHOY, Senior Circuit Judge:
Charles E. Wolfe appeals the district court grant of summary judgment, requiring Wolfe, as the alter ego of his corporation (Wolfe & Company), to pay taxes assessed against the corporation. The court additionally held that procedures employed by the Government to levy Wolfe’s property were in compliance with federal tax statutes and regulations. We affirm.
I
BACKGROUND
Wolfe was the sole shareholder and president of Wolfe & Company (“corporation”), which leased tractor-trailers. Wolfe also operated a proprietorship known as Charles E. Wolfe d/b/a Evergreen Express…
2Cases cited18 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Rex T. KEARNEY, Jr., Plaintiff-Appellant, v. STANDARD INSURANCE COMPANY, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1999
- Zenaida Garc A-Ayala v. Lederle Parenterals, Inc.Court of Appeals for the First Circuit · 2000
- Robert's Hawaii School Bus, Inc. v. Laupahoehoe Transportation Co.Hawaii Supreme Court · 1999
- Towe Antique Ford Foundation, a Nonprofit Montana Corporation v. Internal Revenue Service Department of Treasury United States of AmericaCourt of Appeals for the Ninth Circuit · 1993
- In Re Windmill Farms, Inc., Debtor. Vanderpark Properties, Inc. v. David L. Buchbinder, Trustee of Windmill Farms Management Company, Inc.Court of Appeals for the Ninth Circuit · 1988
52 more not listed; retrieve them via the Exa API.