JONES v. U.S.

No. 93-16960.

60 F.3d 584 (1995)

Robert Alan JONES, Plaintiff-Counter-Claim-Defendant-Appellant, v. UNITED STATES of America, Defendant-Counter-Claimant-Plaintiff-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 13, 1995.


Attorney(s) appearing for the Case

Jon R. Vaught, Oakland, CA, for plaintiff-appellant.

Gary R. Allen (on the briefs), Teresa E. McLaughlin (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant-appellee.

Before: REINHARDT, THOMPSON, and KLEINFELD, Circuit Judges.


KLEINFELD, Circuit Judge:

We reverse the summary judgment the Internal Revenue Service ("IRS") won below, because there are genuine issues of fact as to whether Mr. Jones was a "responsible person" for certain unpaid trust fund taxes, and whether assessment was timely.

I. Facts

Mr. Jones and Mr. Russell each owned half the stock in Silver State Airlines, Inc. One served as chairman of the board, the other as president. The airline flew Asian tourists...

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