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O'CONNOR v. U.S.

No. 91-2623.

956 F.2d 48 (1992)

James M. O'CONNOR, Plaintiff-Appellant, v. UNITED STATES of America, Defendant & Third Party Plaintiff-Appellee, v. Richard VOIGHT, Third Party Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 31, 1992.

As Amended March 2, 1992.

Attorney(s) appearing for the Case

Theodore Leigh Mast, Hoyert & Yoho, Chartered, Lanham, Md., for plaintiff-appellant.

Robert William Metzler, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Tax Div., U.S. Dept. of Justice, Washington, D.C., Richard D. Bennett, U.S. Atty., Baltimore, Md., on brief), for plaintiff-appellee.

Before ERVIN, Chief Judge, HAMILTON, Circuit Judge, and SHEDD, District Judge for the District of South Carolina, sitting by designation.

OPINION

HAMILTON, Circuit Judge:

James M. O'Connor appeals the order of the district court granting summary judgment in favor of the Internal Revenue Service (IRS) on his claim for refund of a penalty imposed on him under 26 U.S.C. § 6672. The district court granted summary judgment based on the conclusion that O'Connor was a responsible person under the statute who willfully failed to pay withholding taxes of a corporation in which he was a part owner...

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