Stull v. USA

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
_______________
m 00-10514
_______________
DAVID CLAIRE STULL,
Plaintiff-
Counter Defendant-
Appellant,
VERSUS
UNITED STATES OF AMERICA,
Defendant-
Counter Claimant-
Appellee.
_________________________
Appeal from the United States District Court
for the Northern District of Texas
(3:93-CV-2266)
_________________________
March 20, 2001
Before REAVLEY, SMITH, and DeMOSS,
Circuit Judges.
PER CURIAM:*
David Stull sought a declaration that he was
not a “responsible person” for purposes of the
penalty provisions of 26 U.S.C. § 6672 regard-
ing the failure t o forward payroll taxes. The
district court granted summary judgment to
the government.* Pursuant to 5TH CIR. R. 47.5, the court has
determined that this opinion should not be
published and is not precedent except under the
limited circumstances set forth in 5TH CIR.
(continued...)
*(...continued)
R. 47.5.4.

-- 1 of 2 --

2
We agree with the district court’s
conclusions as explained in its order entered
on December 3, 1999. The judgment is
AFFIRMED, essentially for the reasons set
forth in that order.

-- 2 of 2 --