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ERWIN v. U.S.

No. 08-1564.

591 F.3d 313 (2010)

Charles B. ERWIN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, v. Stephen C. Coggin; William G. Pintner; James Barry Light; Hartsell B. Light, Jr., Third Party Defendants.

United States Court of Appeals, Fourth Circuit.

Decided: January 13, 2010.

Attorney(s) appearing for the Case

ARGUED: Emma Claire Merritt, Tuggle, Duggins & Meschan, PA, Greensboro, North Carolina, for Appellant. Christine Durney Mason, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: J. Nathan Duggins, III, Tuggle, Duggins & Meschan, PA, Greensboro, North Carolina, for Appellant. John A. DiCicco, Acting Assistant Attorney General, Kenneth L. Greene, United States Department of Justice, Washington, D.C.; Anna Mills S. Wagoner, United States Attorney, Greensboro, North Carolina, for Appellee.

Affirmed by published opinion. Judge MOTZ wrote the majority opinion, in which Judge KEELEY joined. Senior Judge HAMILTON wrote a dissenting opinion.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge:

This appeal arises from the district court's imposition of personal liability on Charles Erwin for payroll withholding taxes owed by GC Affordable Dining, Inc. ("GCAD"). Erwin owned a one-third interest in GCAD and served as a GCAD corporate officer and director, and, on behalf of GCAD, selected business sites, hired and fired employees, and negotiated and personally guaranteed loans and other contracts for the...

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