ADAMS v. COVENEY

No. 98-1510.

162 F.3d 23 (1998)

Mitchell ADAMS, as he is the Massachusetts Commissioner of Revenue, Plaintiff, Appellant, v. Robert P. COVENEY, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided December 4, 1998.


Attorney(s) appearing for the Case

Edward J. DeAngelo, Assistant Attorney General, with whom Scott Harshbarger, Attorney General, was on brief for appellant.

Arthur P. Bergeron for appellee.

Before BOUDIN, Circuit Judge, BOWNES, Senior Circuit Judge, and REAVLEY, Senior Circuit Judge.


BOWNES, Senior Circuit Judge.

The United States Bankruptcy Court for the District of Massachusetts determined that Robert P. Coveney was not personally liable for state taxes incurred by a corporation of which he served as president where the authority and responsibility for paying the taxes had been given exclusively to the treasurer. The Massachusetts Commissioner of Revenue (the "Commissioner") challenged that conclusion in federal district court. The district...

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