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RYKOFF v. U.S.

No. 93-55363.

40 F.3d 305 (1994)

Stephen R. RYKOFF, Plaintiff-Counter-Defendant-Appellee, v. UNITED STATES of America, Defendant-Counterclaimant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided November 14, 1994.

Attorney(s) appearing for the Case

Nancy G. Morgan, Ann B. Durney, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-counterclaimant-appellant.

Bruce I. Hochman, Charles P. Rettig, Joanna Tulio, Hochman, Salkin & DeRoy, Beverly Hills, CA, for plaintiff-counter-defendant-appellee.

Before FLETCHER, BOOCHEVER, and FERNANDEZ, Circuit Judges.

BOOCHEVER, Circuit Judge:

The United States appeals the district court's judgment that Stephen Rykoff did not act "willfully," within the meaning of 26 U.S.C. § 6672, in failing to pay delinquent withholding taxes during the period beginning February 12, 1982, until his resignation on March 18, 1982. We affirm.

BACKGROUND

Stephen R. Rykoff ("Rykoff") was President of Fox Drilling Company ("Fox...

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