THOSTESON v. U.S.

No. 01-14520.

304 F.3d 1312 (2002)

Peter THOSTESON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Counter-Claimant-Appellee, Quentin Garner Umphrey, et al., Counter-Defendants.

United States Court of Appeals, Eleventh Circuit.

September 11, 2002.


Attorney(s) appearing for the Case

Banks Thomas Smith, Hall & Smith, Dothan, AL, for Plaintiff-Appellant.

Richard Farber, Paula K. Speck, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before EDMONDSON, Chief Judge, and CARNES and SILER, Circuit Judges.


SILER, Circuit Judge:

Plaintiff Peter Thosteson filed this action against the United States seeking a refund of his partial payment of the tax penalty assessment made against him pursuant to 26 U.S.C. § 6672, based on the failure of the company for which he worked to submit payroll withholding trust fund taxes (the "taxes"). A trial was held, and the jury returned a verdict in his favor for all tax quarters at issue. Pursuant to Rule 50 of the Federal Rules of...

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