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U.S. v. CARRIGAN

No. 93-5687.

31 F.3d 130 (1994)

UNITED STATES of America v. Robert P. CARRIGAN, David L. Fendrick and Edward M. Sullivan Edward M. Sullivan, Appellant.

United States Court of Appeals, Third Circuit.

Decided July 18, 1994.

Sur Petition for Rehearing August 12, 1994.

Attorney(s) appearing for the Case

Gary R. Allen, Jonathan S. Cohen, Marion E.M. Erickson (argued), U.S. Dept. of Justice Tax Div., Washington, DC, for appellee.

Robert H. Louis, Howard M. Soloman (argued), Abrahams, Loewenstein, Bushman & Kauffman, Philadelphia, PA, for appellant.

Before: SLOVITER, Chief Judge, HUTCHINSON, Circuit Judge, and DIAMOND, District Judge.

OPINION OF THE COURT

DIAMOND, District Judge.

Edward M. Sullivan ("Sullivan") appeals an order of the United States District Court for the District of New Jersey granting summary judgment in favor of the United States and denying his motion for summary judgment. Specifically, the district court upheld the Internal Revenue Service's ("IRS") assessment of a 100% penalty against Sullivan pursuant to § 6672 of the Internal Revenue Code on grounds that he...

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