United States Tenth Circuit

In an action seeking a tax refund, the District Court's denial of Plaintiff's post-trial motions is affirmed where Plaintiff was a "responsible person" within the corporation at issue under 26 U.S.C. section 6672(a), and was thus liable for the corporation's unpaid taxes.

Appellate Information

• Decided 02/17/2009
• Published 02/17/2009

Judges

• BRISCOE, Circuit Judge., Before HENRY, BRISCOE, and LUCERO, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Theodore R. Weckel, Attorney, Salt Lake City, UT, for Plaintiff-Counter-Defendant-Appellant., Teresa T. Milton, Attorney, Tax Division, (Nathan J. Hochman, Assistant Attorney General, and Teresa E. McLaughlin, Attorney, Tax Division, with her on the brief) United States Department of Justice, Washington, D.C., for Defendant-Counter-Claimant-Appellee.