1. Home
  2. Browse Decisions
  3. F.2d
  4. 779 F.2d
  5. 779 F.2d 1567 (1986)
 

ROTH v. UNITED STATES

No. 85-7192.

779 F.2d 1567 (1986)

Charles Richard ROTH, Plaintiff-Counterclaim Defendant, Appellee, v. UNITED STATES of America, Defendant-Counterclaim Plaintiff, Appellant.

United States Court of Appeals, Eleventh Circuit.

January 16, 1986.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div., Washington, D.C., Michael L. Paup, Chief, Richard Farber, Nancy G. Morgan, Attys., Appellate Section, U.S. Dept. of Justice, Washington, D.C., Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., for defendant-counterclaim plaintiff, appellant.

John Joseph Smith, Jr., Birmingham, Ala., for plaintiff-counterclaim defendant, appellee.

Before GODBOLD, Chief Judge, JOHNSON, Circuit Judge, and TUTTLE, Senior Circuit Judge.

TUTTLE, Senior Circuit Judge:

This is an appeal by the United States from a denial by the trial court of a motion for j.n.o.v. after a jury had found that the appellee, Roth, was not a "responsible person" within the meaning of Section 6672 of the Internal Revenue Code of 1954 who would be required "to collect such tax, and truthfully account for and pay over such tax" to the United States government.

I. STATEMENT OF THE CASE

Taxpayer, Charles Richard...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases