Ward v. Caulk
By Ninth Circuit United States Court of Appeals
- Release Date - Published: 1981-07-17
- Book Genre: Law
- Author: Ninth Circuit United States Court of Appeals
Ward v. Caulk Ninth Circuit United States Court of Appeals read online review & book description:
The United States brought this action under Section 3505(b) of the Internal Revenue Code, 26 U.S.C. Â§ 3505(b), to collect from the First National Bank of Circle (Bank) the unpaid withholding and Federal Insurance Contribution Act (F.I.C.A.) taxes owed by Fort Belknap Builders, Inc. (Builders). The district court granted the Banks motion for summary judgment, and the United States appeals. We reverse, having determined that the courts actions were not in conformity with Rule 16, Fed.R.Civ.P., and that material issues of fact remain in dispute. Since the action must be remanded for trial, we also address certain issues of law which will be reached at trial.
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