Legal Opinion
United States v. Robert Alan Jones, United States of America v. Renate Schiff, of the Estate of Marvin James Schiff
Court of Appeals for the Ninth Circuit
Decided August 29, 1994No. 92-15718, 92-16639PublishedCited by 20 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
After a bench trial, the presiding magistrate judge found that the defendants in this case were liable under Internal Revenue Code (“IRC”) § 6672 as responsible persons who willfully failed to collect, truthfully account for and pay over to the United States payroll taxes. We have jurisdiction under 28 U.S.C. § 1291. Because we hold that the factual finding that the defendants are “responsible persons” under § 6672 is clearly erroneous, we reverse the decision of the district court.
I. PRIOR PROCEEDINGS AND FACTUAL BACKGROUND
Marvin James Schiff (“Schiff’) was the owner…
2Cases cited10 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Arnold Hochstein, Counterclaim v. United States of America, CounterclaimCourt of Appeals for the Second Circuit · 1990
- Richard L. Gephart v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Dan O. Davis, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Clifford (In Re Clifford)District Court, D. Massachusetts · 2000
- Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Plaintiff-AppelleeCourt of Appeals for the Ninth Circuit · 1995
- In Re: Richard York v. United StatesCourt of Appeals for the Ninth Circuit · 2023
- In re CherneUnited States Bankruptcy Court, D. Idaho · 2014
- United States v. NovelliDistrict Court, C.D. California · 2005
15 more not listed; retrieve them via the Exa API.