MATTER OF BUGGE

No. 95-20785.

99 F.3d 740 (1996)

In the Matter of Stephen Edward BUGGE, Debtor, Stephen Edward BUGGE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fifth Circuit.

November 15, 1996.


Attorney(s) appearing for the Case

Rodney Lon Norville, Michael Cortez, Law Offices of Rod Norville, Houston, TX, for appellant.

Gary R. Allen, Patricia McDonald Bowman, Bruce Raleigh Ellisen, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for appellee.

Before POLITZ, Chief Judge, and JOLLY and BARKSDALE, Circuit Judges.


E. GRADY JOLLY, Circuit Judge:

Stephen Edward Bugge, a debtor in Chapter 7 bankruptcy proceedings and the former president of Coastal Crude Trucking, Inc. ("Coastal"), appeals from the district court's affirmance of the bankruptcy court's posttrial ruling that Bugge is liable for a $327,379.82 windfall profit tax penalty. He argues that the erroneous abatement of the IRS assessment—the assessment that is the basis for this tax penalty — should not have...

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