Legal Opinion
Orville R. Goodwin v. United States of America Calvin E. Esselstrom Joseph Phillips
Court of Appeals for the Ninth Circuit
Decided June 11, 1991No. 90-15192PublishedCited by 26 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
Orville R. Goodwin appeals the district court’s summary judgment order which upheld the government's seizure and sale of his property for delinquent payroll taxes. Goodwin contends that the seizure and sale should be set aside because the government did not literally comply with the notice requirements of 26 U.S.C. § 6335. He also contends that the district court erred by ruling that the statute of limitations had not expired prior to seizure of the subject property.
I
In 1974, Goodwin failed to pay payroll taxes amounting to $34,704.98. On July 12, 1976, the Internal…
2Cases cited10 opinions
- United States v. LockeSupreme Court of the United States · 1985
- Kruso v. International Telephone & Telegraph Corp.Court of Appeals for the Ninth Circuit · 1989
- John J. Kulawy v. United StatesCourt of Appeals for the Second Circuit · 1990
- Judy Batchelor v. Oak Hill Medical GroupCourt of Appeals for the Ninth Circuit · 1989
- Fred A. Reece v. W. C. Scoggins, Individually and D/B/A Spkz CompanyCourt of Appeals for the Fifth Circuit · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- DBSI/TRI IV Ltd. Partnership v. United StatesCourt of Appeals for the Ninth Circuit · 2006
- Edward Kabakjian v. United StatesCourt of Appeals for the Third Circuit · 2001
- Norman E. Anderson the Zeitgeist Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Grable & Sons Metal Products, Inc. v. Darue Engineering & ManufacturingCourt of Appeals for the Sixth Circuit · 2004
21 more not listed; retrieve them via the Exa API.