FIATARUOLO v. U.S.

Nos. 969, 1292, Dockets 92-6169, 92-6177.

8 F.3d 930 (1993)

Angelo FIATARUOLO, Angelo Veno, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided November 3, 1993.


Attorney(s) appearing for the Case

Kenneth L. Greene, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Albert S. Dabrowski, U.S. Atty., Gary R. Allen, Sara S. Holderness, Tax Div., Dept. of Justice, of counsel), for defendant-appellant U.S.

Kurt F. Zimmermann, New Haven, CT (Silverstein & Osach, P.C., Connecticut, of counsel), for plaintiff-appellee Angelo Veno.

Jeremiah Donovan, Old Saybrook, CT, for plaintiff-appellee Angelo Fiataruolo.

Before: VAN GRAAFEILAND, KEARSE, and CARDAMONE, Circuit Judges.


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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