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GUSTIN v. U.S. I.R.S.

No. 88-1370.

876 F.2d 485 (1989)

Mike GUSTIN, Plaintiff-Appellant v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 5, 1989.

Attorney(s) appearing for the Case

Donald W. Hicks, Sr., Dallas, Tex., for plaintiff-appellant.

Stuart E. Horwich, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, William S. Rose, Jr., Asst. Atty. Gen., and Jonathan S. Cohen, Washington, D.C., for defendant-appellee.

Before REAVLEY and POLITZ, Circuit Judges, and HUNTER, District Judge.

REAVLEY, Circuit Judge:

The taxpayer, a former corporate officer, brought this action for a refund of employee withholding taxes owed by the corporation and assessed against him individually. The government counterclaimed for collection of the outstanding taxes. The district court entered judgment in favor of the government. Except in one respect, we reverse.

I. Background

There are two closely associated corporations in this case. Western Oil &...

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