JAY v. U.S.

No. 87-1413.

865 F.2d 1175 (1989)

Steven O. JAY, Plaintiff-counter-claim-defendant-Appellant, v. UNITED STATES of America, Defendant-Claimant-Appellee, Merlyn Helmuth, Counterclaim-Defendant.

United States Court of Appeals, Tenth Circuit.

January 23, 1989.


Attorney(s) appearing for the Case

Kevin O. O'Brien, Denver, Colo., for plaintiff-counter-claim-defendant-appellant.

Robert Baker (Michael C. Durney, Michael L. Paup, Gary R. Allen, and Joan I. Oppenheimer, Attorneys, and Roger M. Olsen, Asst. Atty. Gen., on the brief) of the U.S. Dept. of Justice Tax Div., Washington, D.C. for defendant-claimant-appellee.

Before HOLLOWAY, Chief Judge, McWILLIAMS and BRIGHT, Senior Circuit Judges.


BRIGHT, Senior Circuit Judge.

The question presented in this appeal is whether the taxpayer, Steven O. Jay, presents a factual defense for failure to pay to the Government employment taxes withheld from employee pay checks when the president of the company directed Jay to pay other company obligations and not those taxes.

The district court answered this question in the negative and granted summary judgment, assessing personal liability against Jay. Jay appeals...

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