Legal Opinion
Conklin Brothers of Santa Rosa, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided February 22, 1993No. 91-16118PublishedCited by 32 opinions
1Opinion of the Court
TANG, Circuit Judge:
Conklin Brothers of Santa Rosa, Inc. (“Conklin”) failed timely to file, pay, and deposit employment taxes. The Internal Revenue Service (“IRS”) assessed a $40,-262.89 penalty. Conklin paid the penalty and sought a refund from the IRS. The IRS denied Conklin’s refund request, and Conklin filed suit in the district court. The district court granted the Government’s motion for summary judgment. On appeal, Conklin argues that the district court improperly applied a strict liability standard. Conklin further argues that the district court erred in granting summary judgment…
2Cases cited3 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Thomas G. Carpenter v. Universal Star Shipping, S.A., a Foreign Corporation, and Sealaska Timber Corporation, a Foreign CorporationCourt of Appeals for the Ninth Circuit · 1991
3Cited by32 opinions
- Baccei v. United StatesCourt of Appeals for the Ninth Circuit · 2011
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Valen Manufacturing Company v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- Van Camp & Bennion v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- Dogwood Forest Rest Home, Inc. v. United StatesDistrict Court, M.D. North Carolina · 2001
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