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FINLEY v. U.S.

No. 95-3108.

82 F.3d 966 (1996)

Edward J. FINLEY, Plaintiff-Counterclaim-Defendant, v. UNITED STATES of America, Defendant-Counterclaim-Plaintiff-Appellee, v. Floyd JOHNSON, Counterclaim-Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

May 1, 1996.

Attorney(s) appearing for the Case

Joseph E. McKinney (Arthur E. Palmer, with him on the briefs) of Goodell, Stratton, Edmonds & Palmer, L.L.P., Topeka, Kansas, for Counterclaim-Defendant-Appellant.

Roger E. Cole (Loretta C. Argrett, Assistant Attorney General, and Charles E. Brookhart, with him on the brief) of Department of Justice, Washington, D.C., for Defendant-Counterclaim-Plaintiff-Appellee.

Before BRORBY, BARRETT and MURPHY, Circuit Judges.

BRORBY, Circuit Judge.

This case arises out of the United States' claim under 26 U.S.C. § 6672 that Floyd Johnson was a responsible person who willfully failed to pay over payroll taxes and is therefore liable for "a penalty equal to the total amount of [the tax not paid over]" — the Internal Revenue Service's (the "IRS") so-called "100-Percent Penalty." 26 U.S.C. § 6672(a). Mr. Johnson appeals the district court's decision to set aside a jury verdict...

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