HUG, Circuit Judge:
Robert M. Cole appeals the district court's order granting summary judgment to the United States in this action seeking satisfaction of a federal tax debt owed by Concord Smorgy Boys ("Concord Smorgy"). Cole, acting as escrow agent, held and disbursed funds he received as a result of the sale of Concord Smorgy's business. The summary judgment awarded the United States the funds remaining in escrow and held Cole personally liable under 31 U.S.C...
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