HOLLAND v. U.S.

No. 88-1864.

873 F.2d 1321 (1989)

John H. HOLLAND, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 5, 1989.


Attorney(s) appearing for the Case

John R. Vaught, Oakland, Cal., for plaintiff-appellant.

Gary R. Allen, David English Carmack, and Murray S. Horwitz, Asst. Attys. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before NORRIS, BEEZER and BRUNETTI, Circuit Judges.


BRUNETTI, Circuit Judge:

John H. Holland appeals from a judgment of the United States District Court for the Eastern District of California holding that a partial payment of delinquent employee withholding and social security taxes would not abate the statutory interest that had accrued on the penalty assessment. We affirm.

The facts are not disputed. The appellant was the sole shareholder and president of Roseville Ford, Inc., a California corporation with...

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