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U.S. v. HAYS

No. 87-1931.

877 F.2d 843 (1989)

UNITED STATES of America, Plaintiff-Appellee, v. John R. HAYS, individually, and as former partner of J & Sons, Defendant, and James F. Manley, individually, and as former partner of J & Sons and dba J & Sons Construction Co., Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

June 14, 1989.

Attorney(s) appearing for the Case

Thomas F. Quinn, and Frederic L. Coldwell with him on the briefs, Quinn & Associates, Denver, Colo., for defendant-appellant.

William S. Rose, Asst. Atty. Gen. (Gary R. Allen, William S. Estabrook, and Howard M. Soloman with him on the brief), Washington, D.C., for plaintiff-appellee.

Before McKAY, SEYMOUR, and EBEL, Circuit Judges.

EBEL, Circuit Judge.

This case concerns the effect of a state partnership statute on a retired partner's liability for federal employment taxes owed by a dissolved partnership. The precise issue is whether, under the Uniform Partnership Act as adopted by Colorado, one partner's agreement with the Internal Revenue Service ("IRS") to pay the dissolved partnership's past-due employment taxes serves to discharge the other partner from liability for those taxes. The district...

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