BARNETT v. I.R.S.

No. 92-4733.

988 F.2d 1449 (1993)

Richard D. BARNETT, Plaintiff-Appellee, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied June 1, 1993.


Attorney(s) appearing for the Case

Sara S. Holderness, Gary R. Allen, Chief Trial Atty., Charles E. Brookhart, Neal I. Fowler, Trial Atty., Dept. of Justice, Appellate Section, Tax Div., Washington, DC, for defendant-appellant.

Warren D. Rush, Rush & Rush, Lafayette, LA, for plaintiff-appellee.

Before KING and EMILIO M. GARZA, Circuit Judges, and COBB, District Judge.


Rehearing and Rehearing En Banc Denied June 1, 1993.

KING, Circuit Judge:

The Internal Revenue Service appeals from the judgment of the district court denying its motion for judgment as a matter of law on the issue of Richard D. Barnett's liability under 26 U.S.C. § 6672(a). Because we conclude that the district court erred in denying the motion, we reverse and remand the action for further proceedings consistent with this opinion.

I.

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