DANA, Justice.
Douglas R. Wright appeals from a judgment entered in the Superior Court (Franklin County, Perkins, A.R.J.) affirming a judgment entered in the District Court (Farmington, Batherson, A.R.J.) holding him liable to Virginia McAfee for emotional distress and for the interest and penalties assessed by the Internal Revenue Service and the State of Maine for failing to file W-2 forms. Because no evidence supports the finding that Wright was responsible...
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