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CONWAY v. U.S.

No. 10-40485.

647 F.3d 228 (2011)

Michael J. CONWAY, Plaintiff-Appellant v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 19, 2011.

Attorney(s) appearing for the Case

Laura L. Gavioli , Michael Todd Welty , SNR Denton US, L.L.P., Dallas, TX, Kenneth John Pfaehler (argued), SNR Denton US, L.L.P., Washington, DC, for Plaintiff-Appellant.

Jennifer Marie Rubin (argued), Ellen Page DelSole , Trial Attorney, Robert William Metzler , Supervisory Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before JOLLY, HAYNES and GRAVES, Circuit Judges.

HAYNES, Circuit Judge.

Michael Conway ("Conway") appeals from the district court's summary judgment determination that, pursuant to 26 U.S.C. § 6672, he is personally liable for excise taxes that National Airlines ("National") collected from its passengers but failed to pay over to the United States during his tenure as National's CEO. Because we hold that the district court properly found that Conway was a "responsible person"1 and...

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