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MERCHANTS NAT. BANK OF MOBILE v. U.S.

No. 88-7277.

878 F.2d 1382 (1989)

The MERCHANTS NATIONAL BANK OF MOBILE, Plaintiff-Counter Defendant, Appellant, v. UNITED STATES of America, Defendant-Counter Plaintiff, Appellee.

United States Court of Appeals, Eleventh Circuit.

August 4, 1989.

Attorney(s) appearing for the Case

I. David Cherniak, Alan C. Christian, Johnstone, Adams, Bailey, Gordon & Harris, Mobile, Ala., for plaintiff-counter defendant, appellant.

Gary R. Allen, Chief, William S. Rose, Jr., Asst. Atty. Gen., Richard Farber, Janet K. Jones, U.S. Dept. of Justice, Tax Div., Washington, D.C., Edward J. Vulevich, Jr., Asst. U.S. Atty., Mobile, Ala., for defendant-counter plaintiff, appellee.

Before HILL and CLARK, Circuit Judges, and TUTTLE, Senior Circuit Judge.

TUTTLE, Senior Circuit Judge:

This is an appeal from a judgment after a jury trial in which the jury found in favor of the United States following an assessment of the so-called 100 percent penalty pursuant to Section 6672 of the Internal Revenue Code of 1954 (26 U.S.C. § 6672).

I. STATEMENT OF THE CASE

The penalty was assessed against Merchants National Bank of Mobile (Bank) for its failure to collect and pay over the taxes withheld from the...

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