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PHILLIPS v. U.S. I.R.S.

No. 93-16619.

73 F.3d 939 (1996)

Mary E. PHILLIPS, Plaintiff, v. UNITED STATES INTERNAL REVENUE SERVICE, an Agency of the United States Government; United States of America, Defendants-Counter-Claimants-Appellees, and George A. Wray, Counter-Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided January 10, 1996.

Attorney(s) appearing for the Case

Michael A. Pollard (on the briefs), and William M. Sneed (argued), of counsel, Baker & McKenzie, Chicago, Illinois, for counter-defendant, appellant.

Frank P. Cihlar, United States Department of Justice, Washington, DC, for counter-claimants, defendants-appellees.

Before: REINHARDT, THOMPSON and KLEINFELD, Circuit Judges.

Opinion by Judge KLEINFELD; Dissent by Judge REINHARDT.

KLEINFELD, Circuit Judge:

This case involves the duty of a "responsible person" to pay his company's withholding taxes. More particularly, the issue is the definition of "willfully" failing to pay.

Facts

Mr. Wray founded South Pacific Island Airways, Inc., in American Samoa. He owned all the stock in the corporation, and ran it as president.

In 1984, Mr. Wray was paralyzed from...

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