Legal Opinion
Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee
Court of Appeals for the Ninth Circuit
Decided April 14, 1992No. 90-16209PublishedCited by 97 opinions
1Opinion of the Court
TANG, Circuit Judge:
Dan Davis, the president and major shareholder of ITAC Corporation, appeals a jury verdict finding him liable for willfully failing to pay withholding and social security taxes for ITAC’s employees for the last quarter of 1981 and the first two quarters of 1982. Davis had argued that he was not a responsible officer and that his subsequent preference of other creditors over the Internal Revenue Service (“IRS”) did not evince “willfulness.” The district court refused to instruct the jury on Davis’s definition of willfulness. The jury subsequently found Davis liable for the…
2Cases cited29 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Flora v. United StatesSupreme Court of the United States · 1960
- Slodov v. United StatesSupreme Court of the United States · 1978
- Mazo v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Leslie D. COLLINS, Plaintiff-Appellant, v. CITY OF SAN DIEGO, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
24 more not listed; retrieve them via the Exa API.
3Cited by97 opinions
- United States v. Mary Rem, Syma Lichter, and Nathan Hanfling, as Executors of the Estate of Henry Rem, Gerard RemCourt of Appeals for the Second Circuit · 1994
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Honey v. United StatesCourt of Appeals for the Eighth Circuit · 1992
- William A. Kinnie v. United StatesCourt of Appeals for the Sixth Circuit · 1993
- Weber v. CommissionerUnited States Tax Court · 2012
92 more not listed; retrieve them via the Exa API.