THIBODEAU v. U.S.

No. 86-3266.

828 F.2d 1499 (1987)

John A. THIBODEAU, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

October 5, 1987.


Attorney(s) appearing for the Case

Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, U.S. Dept. of Justice, Tax Div., Gilbert S. Rothenberg, David M. Moore, Washington, D.C., for defendant-appellant.

Geraldine R. Holloway, Yado, Salem, Keel, Nelson & Bergmann, P.A., Gerald W. Nelson, Tampa, Fla., for plaintiff-appellee.

Before ANDERSON and CLARK, Circuit Judges, and SIMPSON, Senior Circuit Judge.


PER CURIAM:

The government appeals from denial by the trial court of its motions for directed verdict and for judgment notwithstanding the verdict. The jury found that John A. Thibodeau (taxpayer), president of a corporation that deducted taxes from its employees' wages but failed to remit them to the I.R.S., was not a "responsible officer" within the meaning of § 6672 of the Internal Revenue Code of 1954. We reverse the denial of the government's motion for...

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