1. Home
  2. Browse Decisions
  3. F.3d
  4. 46 F.3d
  5. 46 F.3d 851 (1995)
 

KELLER v. U.S.

No. 93-3793.

46 F.3d 851 (1995)

Joseph KELLER, Plaintiff/Appellant, v. UNITED STATES of America, Defendant/Appellee, v. Lillian HALSTEAD, Counter-Defendant/Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 2, 1995.

Rehearing Denied March 30, 1995.

Attorney(s) appearing for the Case

Gregory C. Larson, Bismarck, ND, for appellant.

Anthony T. Sheehan, Dept. of Justice, Washington, DC, Gary Allen and Kenneth Greene appeared on the brief, for appellee.

Before WOLLMAN, Circuit Judge, JOHN R. GIBSON, Senior Circuit Judge, and HANSEN, Circuit Judge.

WOLLMAN, Circuit Judge.

In this federal tax case, Joseph Keller appeals from the district court's1 grant of summary judgment in favor of the United States with respect to his liability under 26 U.S.C. § 6672. We affirm.

I.

Joseph Keller served as the personal representative of the estate of his brother, Wilhelm Keller (Wilhelm). At the time of his death in 1982, Wilhelm was the owner of the Sleepy Hollow Inn (Inn...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases