PURCELL v. U.S.

No. 91-55487.

1 F.3d 932 (1993)

Joseph F. PURCELL, Plaintiff-Counter-Claim-Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter-Claimant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 5, 1993.


Attorney(s) appearing for the Case

Steven Toscher, Hochman, Salkin and DeRoy, Beverly Hills, CA, for plaintiff-counter-claim-defendant-appellant.

Kenneth W. Rosenberg, U.S. Dept. of Justice, Washington, DC, for defendant-counter-claimant-appellee.

Before: HUG, FERGUSON, and O'SCANNLAIN, Circuit Judges.


O'SCANNLAIN, Circuit Judge:

We must decide whether a corporate president may be held personally liable for his corporation's failure to pay over federal withholding taxes to the Internal Revenue Service when he had delegated responsibility for all financial matters to his chief financial officer.

I

Joseph Purcell ("Purcell") was president and sole shareholder of Purcell Temporaries, Incorporated (the "Company"). From the time he founded the Company...

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