VALEN MFG. CO. v. U.S.

No. 95-3681.

90 F.3d 1190 (1996)

VALEN MANUFACTURING COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 31, 1996.


Attorney(s) appearing for the Case

Stephen L. Kadish, David G. Lambert (argued and briefed), and Aaron H. Bulloff, Kadish, Hinkel & Weibel, Cleveland, OH, for plaintiff-appellant.

Annette G. Butler, Asst. U.S. Attorney, Cleveland, OH, Gary R. Allen, Acting Chief (briefed), Gilbert S. Rothenberg, and Alice L. Ronk (argued), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for defendant-appellee.

Before: DAUGHTREY and MOORE, Circuit Judges; FORESTER, District Judge.


DAUGHTREY, Circuit Judge.

In this tax case, the plaintiff, Valen Manufacturing Company, was forced to pay substantial penalties to the Internal Revenue Service for failure to file employment tax returns, to pay employment taxes, and to make timely deposits of those taxes. The delinquencies resulted when a long-time, otherwise valued bookkeeper failed to carry out her responsibilities with regard to the company's employment taxes and covered up the fact that the forms...

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