INLANDBOATMEN'S UNION v. U.S.

No. 91-35073.

972 F.2d 258 (1992)

INLANDBOATMEN'S UNION OF THE PACIFIC NATIONAL HEALTH BENEFIT TRUST; Ken Ghovik; Burrill Hatch; Frank Briglia; Jerry Dowd; Jim Dunnigan; Elton Ellert; John Gouveia; Warner Nelson; John Perryman; Richard Palmer, Trustees of the Inlandboatmen's Union of the Pacific National Health Benefit Trust, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 5, 1992.

As Amended on Denial of Rehearing September 1, 1992.

Suggestion for Rehearing Rejected September 1, 1992.


Attorney(s) appearing for the Case

Fred T. Hanna, Brownstein, Rask, Sweeney, Kerr, Grim & DeSylvia, Portland, Or., for plaintiffs-appellants.

Gary R. Allen, and Teresa T. Milton, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before: WALLACE, Chief Judge, GOODWIN, Circuit Judge, and CROCKER, District Judge.


Suggestion for Rehearing En Banc Rejected September 1, 1992.

GOODWIN, Circuit Judge:

Inlandboatmen's Union of Pacific National Health Benefit Trust and its trustees (collectively, the "Trust") appeal the district court's denial of a tax refund. The Trust had sued the United States seeking a refund under 26 U.S.C. § 3302(b) of taxes it had paid pursuant to the Federal Unemployment Tax Act ("FUTA"). 26 U.S.C. ...

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