Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-Appellee

U.S. Court of Appeals, Ninth Circuit · Decided 1993-08-05

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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”)…

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