UNITED STATES v. WHITNEY

No. 78-2919.

654 F.2d 607 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. James W. WHITNEY, and Insurance Company of North America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided August 27, 1981.


Attorney(s) appearing for the Case

Gary W. Faulkes, Van Nuys, Cal., for defendant-appellant.

Joan I. Oppenheimer, Dept. of Justice, Washington, D.C., argued, for plaintiff-appellee; M. Carr Ferguson, Washington, D.C., on brief.

Before DUNIWAY and REINHARDT, Circuit Judges, and MARQUEZ, District Judge.


MARQUEZ, District Judge:

This appeal involves the personal liability of James W. Whitney for unpaid federal employment taxes owed by Van Nuys Convalescent Hospital, Inc. Jurisdiction is conferred on this court by 28 U.S.C. § 1291. The District Court found that Whitney had violated 31 U.S.C. § 191 by preferring claims of other creditors of the taxpayer, in derogation of the Government's claim for back taxes, with knowledge of the claims of the Government...

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