Legal Opinion
Darlene Mattingly, Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counterclaimant-Appellant
Court of Appeals for the Ninth Circuit
Decided July 29, 1991No. 89-16567, 89-16718PublishedCited by 32 opinions
1Opinion of the Court
SCHROEDER, Circuit Judge:
In this tax case, the United States appeals from a sanction pursuant to Fed.R.Civ.P. 11, requiring it to pay $1,000 to the Clerk of the District Court. The district court announced the sanction in a published opinion to serve as a public reprimand to the government attorney involved. Mattingly v. United States, 711 F.Supp. 1535 (D.Nev.1989). The conduct sanctioned was the filing of a meritless counterclaim seeking to hold the plaintiff-appellee, Darlene Mattingly, liable as a “responsible person” for corporate taxes allegedly owed by her employer. See 26 U.S.C. § 6672…
2Cases cited8 opinions
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- United States v. National Medical Enterprises, Inc., and Nme Hospitals, Inc., DefendantsCourt of Appeals for the Ninth Circuit · 1986
- In the Matter of the Complaint of the United States of America, as Owner of the United States Naval Ship Pvt. Joseph F. Merrell, for Exoneration From or Limitation of Liability v. Sumitomo Marine & Fire Insurance Company, Ltd., Etc., Defendants- in the Matter of the Complaint of the United States of America, as Owner of the United States Naval Ship Pvt. Joseph F. Merrell, for Exoneration From or Limitation of Liability, United States of America v. United States Naval Ship Pvt. Joseph F. Merrell and the Vessel "Pearl Venture", United States of America, Counter/claimant-Appellant v. The M/v Pearl Venture, Her Engines, Tackle, Etc., in Rem and Pearl Carriers, Inc., Defendants/counterclaim Sumitomo Marine & Fire Insurance Co., Ltd., a Corp., Plaintiffs v. Pearl Carriers, Inc., and the Vessel Pearl Venture, United States of America v. Sumitomo Marine & Fire Insurance Company, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1980
- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- United States v. Gavilan Joint Community College DistrictCourt of Appeals for the Ninth Circuit · 1988
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3Cited by32 opinions
- United States v. Richard A. HornCourt of Appeals for the First Circuit · 1994
- United States v. John Woodley, United States of America v. John WoodleyCourt of Appeals for the Ninth Circuit · 1993
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- In Re Samuel Derek Graham and Suzanne Genett Graham, Debtors. Samuel Derek Graham and Suzanne Genett Graham v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Jeffrey Plaskett v. Christine WormuthCourt of Appeals for the Ninth Circuit · 2021
27 more not listed; retrieve them via the Exa API.