United States Eighth Circuit

In a case arising from an assessment of trust fund recovery penalties pursuant to 26 U.S.C. section 6672 against third party defendant and several other individuals involved in the operation of a provider of commercial passenger air transportation, summary judgment against third party defendant and other adverse rulings are affirmed where: 1) the district court properly found him to be a responsible person under the statute; 2) there was no error in denying his motion for a new trial based on claims of evidentiary error; and 3) there was no error in denying a motion for judgment as a matter of law as sufficient evidence supported the verdict.

Appellate Information

• Decided 04/27/2007
• Published 04/27/2007

Judges

• WOLLMAN, Circuit Judge., Before WOLLMAN and MELLOY, Circuit Judges, and NANGLE, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Ronald Leigh Mountsier, argued, Des Moines, IA, for appellant.


• For Appellees:
  
• Kenneth W. Rosenberg, argued, U.S. Dept. of Justice, Tax Division, Washington, DC, for appellee.