United States Eleventh Circuit

In an action seeking refund of plaintiff's partial payment of the tax penalty assessment made against him pursuant to 26 U.S.C. section 6672, the district court did not err in setting aside the jury's verdict and granting judgment as a matter of law to the government.

Appellate Information

• Decided 06/02/2003
• Published 06/03/2003

Judges

• SILER, Circuit Judge:, Before EDMONDSON, Chief Judge, and CARNES and SILER , Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Banks Thomas Smith,Hall & Smith, Dothan, AL, for Plaintiff-Appellant.


• For Appellees:
  
• Paula K. Speck, Richard Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.