(DOWNLOAD) "United States v. Rem" by United States Court of Appeals for the Second Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Rem
- Author : United States Court of Appeals for the Second Circuit
- Release Date : January 13, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
KEARSE, Circuit Judge : Defendant Gerard Rem (""Rem"" or ""Gerard"") appeals from a judgment of the United States District Court for the Southern District of New York, Louis J. Freeh, Judge, awarding plaintiff United States $1,875,179.41 against him, comprising $550,000.08 in withholding taxes owed by a corporation of which he was an officer, plus interest of $1,325,179.41. The district court granted summary judgment against Rem on the ground that he was a responsible officer of the taxpayer corporation within the meaning of § 6672 of the Internal Revenue Code, 26 U.S.C. § 6672 (1988). On appeal, Rem contends that summary judgment was inappropriate because there were genuine questions of fact as to his liability, to wit, (a) whether he had sufficient control over the corporation to bring him within the scope of § 6672, and (b) if he was a person within the scope of that section, whether his failure to remit the taxes was willful. He also contends that if he is liable, there are questions to be tried as to the extent of his liability. We agree that there are factual questions to be tried on all three issues, and we therefore vacate the judgment and remand for further proceedings.