McDONALD v. U.S.

No. 90-7631.

939 F.2d 916 (1991)

Kenneth Lee McDONALD, Plaintiff-Counter-Defendant, Appellee, v. UNITED STATES of America, Defendant-Counter-Plaintiff, Appellant.

United States Court of Appeals, Eleventh Circuit.

August 21, 1991.


Attorney(s) appearing for the Case

Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., William A. Roberts, U.S. Dept. of Justice, Tax Div., Michael N. Wilcove, Harris Livingstain, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, David M. Moore, Robert Pomerance, Brian Griffin, Tax Div., Dept. of Justice, Washington, D.C., for defendant counter-plaintiff-appellant.

John R. Benn, Florence, Ala., for plaintiff counter-defendant, appellee.

Before ANDERSON and DUBINA, Circuit Judges, and GIBSON, Senior Circuit Judge.


PER CURIAM:

In this appeal, the United States seeks reversal of a judgment absolving appellee Kenneth McDonald from liability under § 6672 of the Internal Revenue Code for nonpayment of federal employment taxes from the wages of the employees of Environmental Protection Systems, Inc., a company that McDonald partially owned and of which he was president. The district court entered judgment in favor of McDonald on the basis of special interrogatory findings by...

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