Legal Opinion
Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee
Court of Appeals for the Ninth Circuit
Decided August 5, 1993No. 91-55487PublishedCited by 129 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We must decide whether a corporate president may be held personally liable for his corporation’s failure to pay over federal withholding taxes to the Internal Revenue Service when he had delegated responsibility for all financial matters to his chief financial officer.
I
Joseph Purcell (“Purcell”) was president and sole shareholder of Purcell Temporaries, Incorporated (the “Company”). From the time he founded the Company in 1978 until February 1980, Purcell also served as its chief financial officer (“CFO”). At that point, however,- Purcell decided to devote more of…
2Cases cited36 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Schweiker v. HansenSupreme Court of the United States · 1981
- Slodov v. United StatesSupreme Court of the United States · 1978
- Sergeant Perry Watkins v. United States ArmyCourt of Appeals for the Ninth Circuit · 1989
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
31 more not listed; retrieve them via the Exa API.
3Cited by129 opinions
- United States v. James W. WhiteCourt of Appeals for the Eleventh Circuit · 2006
- Acequia, Inc. v. Clinton (In re Acequia, Inc.)Court of Appeals for the Ninth Circuit · 1994
- United States v. Thomas E. Iverson, Sr.Court of Appeals for the Ninth Circuit · 1998
- Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
- Stallard v. United StatesCourt of Appeals for the Fifth Circuit · 1994
124 more not listed; retrieve them via the Exa API.