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STUART v. U.S.

No. 02-1702.

337 F.3d 31 (2003)

Joseph V. STUART, Plaintiff, Appellant, v. UNITED STATES, Defendant/Third-Party-Plaintiff, Appellee, Franklin O'Dell, Third-Party Defendant.

United States Court of Appeals, First Circuit.

Decided July 24, 2003.

Attorney(s) appearing for the Case

David E. Neitlich, for appellant.

Bethany B. Hauser, Attorney, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General and Teresa E. McLaughlin, Attorney, were on brief, for appellee.

Before BOUDIN, Chief Judge, TORRUELLA and HOWARD, Circuit Judges.

TORRUELLA, Circuit Judge.

Plaintiff-appellant Joseph Stuart ("Stuart" or "Taxpayer") brought suit in district court seeking a refund of federal taxes and penalties he paid to the Internal Revenue Service for the unpaid trust fund taxes of Buyers Business Network ("BBN"). The district court granted partial judgment in favor of the IRS with regard to the correctness of the amounts of the assessments at issue. The remaining issue of whether Stuart could be held liable...

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