(DOWNLOAD) "Logal v. United States" by Fifth Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Logal v. United States
- Author : Fifth Circuit U.S. Court of Appeals
- Release Date : January 22, 1999
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
Appeal from the United States District Court For the Eastern District of Texas Michael P. Logal appeals from a district court judgment against him under 26 U.S.C. § 6672 for failure to pay the Internal Revenue Service amounts due in employee withholding taxes and penalties. Logal challenges: (i) the jury's determination that he was a ""responsible person"" for all three tax quarters at issue and ""willful"" for the second quarter of 1994, (ii) the district court's failure to instruct the jury on his reasonable cause defense to § 6672, and (iii) the district court's entry of judgment as a matter of law in favor of the government for the last quarter of 1993 and the first quarter of 1994. For the reasons that follow, we affirm. I.