UNITED STATES v. COLE

No. 83-2238.

733 F.2d 651 (1984)

UNITED STATES of America, Plaintiff-Appellee, v. Robert M. COLE, Defendant-Counterclaimant-Appellant, Group II Commercial Real Estate, Inc., a California corporation, Defendant on Counterclaim.

United States Court of Appeals, Ninth Circuit.

Decided May 15, 1984.


Attorney(s) appearing for the Case

Kenneth L. Greene, Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Robert M. Cole, Cole & Cole, Inc., Davis, Cal., for defendant-counterclaimant-appellant.

Before HUG and FERGUSON, Circuit Judges, and STEPHENS, District Judge.


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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