1. Home
  2. Browse Decisions
  3. F.2d
  4. 652 F.2d
  5. 652 F.2d 882 (1981)
 

UNITED STATES v. FIRST NAT. BANK OF CIRCLE

No. 79-4739.

652 F.2d 882 (1981)

UNITED STATES of America, Plaintiff-Appellant, v. FIRST NATIONAL BANK OF CIRCLE, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1981.

Attorney(s) appearing for the Case

Stephen Gray, Washington, D. C., for plaintiff-appellant.

Thomas E. Towe, Billings, Mont., for defendant-appellee.

Before GOODWIN and ALARCON, Circuit Judges, and SCHWARZER, District Judge.

SCHWARZER, District Judge:

The United States brought this action under Section 3505(b) of the Internal Revenue Code, 26 U.S.C. § 3505(b), to collect from the First National Bank of Circle (Bank) the unpaid withholding and Federal Insurance Contribution Act (F.I.C.A.) taxes owed by Fort Belknap Builders, Inc. (Builders). The district court granted the Bank's motion for summary judgment, and the United States appeals. We reverse, having determined that the court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases