United States Seventh Circuit

The statutory penalty imposed under 26 USC 6672(a) on responsible persons for willful nonpayment of payroll taxes was a fine, but not a "penalty" within the meaning of an exclusion in the Directors & Officers liability insurance policy covering plaintiff.

Appellate Information

• Argued 12/06/2000
• Decided 05/04/2001
• Published 05/04/2001

Judges

• POSNER, Circuit Judge., Before BAUER, POSNER, and WILLIAMS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Eric N. Macey,Timothy J. Miller (argued), Novack & Macey, Chicago, IL, for Plaintiff-Appellant.


• For Appellees:
  
• Susan Condon (argued), Clausen Miller, Chicago, IL, for Defendant-Appellee.