Schiffmann v. US

(United States First Circuit) – In an appeal by corporate officers found to be personally responsible for causing their corporation to shirk its payroll tax obligations, the district court grant of summary judgment to the government is affirmed where: 1) there is no genuine issue as to any material fact; and 2) both plaintiffs were responsible persons during the relevant quarters, and each of them acted wilfully in failing to see to the payment of the corporation’s overdue and current trust fund taxes.