Legal Opinion
Wallace L. Sorenson v. United States
Court of Appeals for the Ninth Circuit
Decided August 21, 1975No. 74-1154PublishedCited by 94 opinions
1Opinion of the Court
OPINION
SNEED, Circuit Judge:
This is a suit for refund of a 100% civil penalty assessed under § 6672 1 of the Internal Revenue Code for willful failure to collect or truthfully account for and pay over employee withholding and FICA taxes. The Government counterclaimed for that portion of the penalty assessed but unpaid. The district court entered judgment for Sorenson and against the Government.
The record relates the sad tale of a man who began a small cabinetmaking business, incorporated as Regal Industries, Inc., with high hopes and who then watched that business devour his personal funds…
2Cases cited9 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
89 more not listed; retrieve them via the Exa API.