Legal Opinion
United States v. Tommy Lee Gilbert
Court of Appeals for the Ninth Circuit
Decided September 24, 2001No. 00-10314PublishedCited by 31 opinions
1Opinion of the Court
LAY, Circuit Judge:
I
Tommy Lee Gilbert appeals from the district court’s finding that he violated 26 U.S.C. § 7202 of the Internal Revenue Code (“IRC”) by failing to remit to the Internal Revenue Service (“IRS”) withholding tax that he collected for the employees of his business.
Gilbert owned and operated a business called Best in the West Security (“BITW”) between 1988 and 1993. The business provided security guard services for private companies. BITW was required to collect, account for, and pay over to the IRS withholding tax for each of its employees. BITW collected and accounted for the…
2Cases cited17 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Negonsott v. SamuelsSupreme Court of the United States · 1993
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- United States v. Arnold Sherlock and Ronald CharleyCourt of Appeals for the Ninth Circuit · 1992
- United States v. Abdul Daas, A/K/A Abdual DaasCourt of Appeals for the Ninth Circuit · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United States v. Antonio D. StephensCourt of Appeals for the Ninth Circuit · 2005
- United States v. Miguel Doningo GregoryCourt of Appeals for the Ninth Circuit · 2003
- United States v. BlanchardCourt of Appeals for the Sixth Circuit · 2010
- United States v. AdamCourt of Appeals for the Fifth Circuit · 2002
- Haley v. TalentWise, Inc.District Court, W.D. Washington · 2014
26 more not listed; retrieve them via the Exa API.