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OLIVER v. U.S.

Nos. 88-4332, 89-35277 and 89-35202.

921 F.2d 916 (1990)

Herbert OLIVER, Sr., Plaintiff, and Mary L. Oliver, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Herbert OLIVER, Sr.; Mary L. Oliver, Plaintiffs, and Geoffrey P. Chism and Stanislaw, Ashbaugh, Chism, Jacobson & Riper, Appellants, v. UNITED STATES of America, Defendant-Appellee. Herbert OLIVER, Sr.; Mary L. Oliver, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee, v. Ronald P. BAKER; Old National Bank of Washington, Third-party-defendants.

United States Court of Appeals, Ninth Circuit.

Decided December 20, 1990.

Attorney(s) appearing for the Case

Scott C. Breneman, Stanislaw, Ashbaugh, Chism, Jacobson & Riper, Seattle, Wash., for plaintiffs-appellants.

Nancy Morgan, Atty., U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before WRIGHT, REINHARDT and O'SCANNLAIN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We consider the burden of proof appropriate to a challenge by an employer and corporate directors of imposition of penalties for willful failure to pay over income and social security taxes withheld from employees.

I

Appellant Herbert Oliver was secretary/treasurer of R.P. Baker Steel Fabricating, Inc., and owned forty percent of the corporation's stock. Appellant Mary Oliver, who owned and operated a book-keeping service...

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