United States Eighth Circuit

Evidence from state tax authorities and corporate employees that corporate treasurer had no authority to pay withholding taxes is sufficient to support a finding that Internal Revenue Service's decision to sue officer lacked reasonable basis in fact.

Appellate Information

• Decided 04/09/2001
• Published 04/09/2001

Judges

• WOLLMAN, Chief Judge., Before WOLLMAN, Chief Judge, McMILLIAN, and BYE, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• James R. Monroe, Des Moines, Ia, for appellant., Ronald L. Mountsier, Des Moines, IA (Jon Mohrfeld Kramer, on the brief), for Maurice Warner Green.


• For Appellees:
  
• Randolph L. Hutter, Washington, DC (Kenneth L. Greene, on the brief), for appellee.