GEPHART v. U.S.

No. 86-1449.

818 F.2d 469 (1987)

Richard L. GEPHART, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

April 14, 1987.


Attorney(s) appearing for the Case

Edward B. Goodrich, Mohney, Goodrich & Titta, P.C., Grand Rapids, Mich., for plaintiff-appellant.

John A. Smietanka, U.S. Atty., Grand Rapids, Mich., Julie Ann Woods, Ronald F. Fischer, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Michael L. Paup, Lead Counsel, Roger M. Olsen, Wynette J. Hewett, Patricia Bowman, Tax Div., Dept. of Justice, Washington, D.C., Michael J. Roach, for defendant-appellee.

Before ENGEL, KRUPANSKY and GUY, Circuit Judges.


PER CURIAM.

Plaintiff, Richard L. Gephart, appeals the judgment of the district court rendered after a bench trial finding him liable as a responsible person who willfully failed to pay over withholding taxes under 26 U.S.C. § 6672. For the reasons stated below, we affirm.

Plaintiff was an employee of The Computer Place, a registered Michigan corporation in the business of designing, selling, installing, and servicing computers and computer software....

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