Legal Opinion
United States v. L. P. Graham
Court of Appeals for the Ninth Circuit
Decided October 22, 1962No. 17739PublishedCited by 72 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
The United States appeals from judgment of the district court granting ap-pellee a refund of penalties in the sum of $1,940.34, assessed by the Arizona District Director of Internal Revenue for failure of appellee to collect, account for and pay over certain taxes owed by Tucson Football Cowboys, Inc., a corporation.
The assessment was made pursuant to §§ 6671(b) and 6672 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 6671(b), 6672, which sections are set forth in the margin. 1
In granting the refund the district court concluded that Graham was not a person required…
2Cases cited1 opinion
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
3Cited by72 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- J. F. Liddon, Plaintiff-Appellant-Cross v. United States of America, Defendant-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1971
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