BOWLEN v. U.S.

No. 90-3497.

956 F.2d 723 (1992)

Danny L. BOWLEN and Michael J. Bowlen, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 12, 1992.


Attorney(s) appearing for the Case

Vincent S. Taylor (argued), Taylor, Hoff & Bauer, Bloomington, Ind., for plaintiffs-appellants.

Jeffrey L. Hunter, Asst. U.S. Atty. Office of the U.S. Atty., Indianapolis, Ind., Gary R. Allen, Charles E. Brookhart, Robert L. Baker (argued), Dept. of Justice, Tax Div., Appellate Section, Charles M. Green, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for defendant-appellee.

Before WOOD, Jr., RIPPLE and MANION, Circuit Judges.


MANION, Circuit Judge.

Danny L. Bowlen and Michael J. Bowlen (referred to collectively as the "Bowlens") brought an action against the government requesting a tax refund and an abatement of other taxes assessed against them pursuant to 26 U.S.C. § 6672. The government counterclaimed for the unpaid taxes. The district court granted the government's motion for a directed verdict after the close of the plaintiffs' evidence, and the plaintiffs appeal. We affirm the...

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