Professional Documents
Culture Documents
No. 95-1872
IN RE:
____________________
Appellant,
v.
Appellee.
____________________
____________________
Before
____________________
Assistant Attor
____________________
Per Curiam.
___________
(1st Cir. 1986), cert. denied, 480 U.S. 905 (1987); a finding
____________
Proof of clear
review.
Id. at 5.
___
When, by a
6672 liability.
The government,
____________________
1.
tax imposed
willfully fails to
by this
title who
other
liable to
amount
thereof, shall,
penalties
of
collected, or not
tax
or the
in addition
provided
a penalty
the
such
evade or defeat
payment
or
by
equal to
evaded,
law,
to
be
the total
or
not
over. . . .
2.
-2-
We
the court.
officer, but he could sign company checks, solo, and did sign
-3-
There
to pay.3
Looked at
The difficulty
here is that the superior denied this, and the court believed
him.
taxes were not being paid, that he urged them to be paid, but
fact paid.
Affirmed.
_________
____________________
3.
-4-