Legal Opinion
United States v. Metro Construction Company, Inc.
Court of Appeals for the Ninth Circuit
Decided August 8, 1979No. 77-3484PublishedCited by 5 opinions
1Opinion of the Court
GOODWIN, Circuit Judge:
The Internal Revenue Service assessed Metro Construction Co. (Metro) for payroll taxes owed by its subcontractor, Triple A Estimating & Construction Service (Triple A), for the first two quarters of 1972. In an action for a refund, the district court held that because Metro advanced money for its subcontractor’s payroll, and Metro knew or should have known that Triple A would not withhold or pay its federal payroll taxes, Metro was vicariously liable for the taxes and interest under section 3505(b) of the Internal Revenue Code.
Metro does not contest its liability for…
2Cases cited3 opinions
- Kean v. CommissionerCourt of Appeals for the Ninth Circuit · 1972
- Holman v. CommissionerCourt of Appeals for the Ninth Circuit · 1977
- Taubman v. United StatesDistrict Court, E.D. Michigan · 1978
3Cited by5 opinions
- Maurice Shacket and Sylvia Shacket, Plaintiffs-Counterdefendants-Appellees v. Philko Aviation, Inc., Defendant-Counterplaintiff-AppellantCourt of Appeals for the Seventh Circuit · 1988
- United States of America, and Cross-Appellant v. Intercontinental Industries, Inc., and Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1980
- United States v. VaccarellaDistrict Court, S.D. Indiana · 1990
- United States v. The Hannan Company and Hannan South Construction, Inc.Court of Appeals for the Fifth Circuit · 1981
- United States v. Af Co. of IllinoisDistrict Court, N.D. Illinois · 1990