CARDAMONE, Circuit Judge:
It is our task on this appeal to decide who was in control of a construction contractor's finances. On the resolution of this issue hinges liability for the payment of federal withholding taxes. The government claims the two taxpayers before us had significant authority over the contractor's finances and should be held responsible for payment of the taxes due. Taxpayers insist they had no say in the family-run construction business, and that...
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