didn't have that authority i think that's what the district court decided there was between what it might look like you know what he actually had now it does look awfully bad i mean from your standpoint i mean like there are a lot of facts there would support the fact that he is indeed responsible well you're out of this reach i just said really in the real honest world this guy was lost he didn't have this kind of authority government that he didn't know until june when he admitted at trial he didn't have the requirement for welfare as a matter of law and in buffalo case because he paid a creditors he made a voluntary conscious decision to pay my other creditors instead of the united states when the new question are the charts are all done with a check regime in terms of the printing right and then there are handwritten notes hand written material and then there's a signature the handwritten material we don't know whether that are you are a responsible person the question is if you're the individual who can who can order the payment of taxes clearly you're the responsible person there's no dispute there the question is in every other type of situation who is responsible person there's individuals in some companies that have the titles and they don't have the authority there's other companies where they don't have any titles yet they do have authority so the law on the circuit as well as one other circuits is because trying to get you who has the status and authority to pay the taxes with respect to that the court the law on the circuit says you must review the factors of jones and analyze those directors such knows i take it knows that the government taxes haven't ten he doesn't know that he also has some kind of authority sign checks that he wants to he doesn't exercise doesn't indicate in barnett is in a given addition to being a bicycle president in charge of hiring and firing and supervising at a satellite location the name of the company in that case was the andersen barnett really a company he please sign here he didn't going to hear it and maybe in retrospect obviously he should i think he should not have done it just said i'm leaving the company but he was told by good what he considered the person it's completely in charge of the person he took direction for especially on all financial accept i tell you what this was a district judge except when drawing on three tracks of people he's saying oh well the government's much been taken care of or else i wouldn't write these signs big checks other people well i think you think there's something in the works to take care of me ask you very quickly on the discussion we've had here today makes me wonder more than i did before how can there be an age a feel  offers with similar authority or less authority responsible and i think the court also seemed to to strongly disagree and criticize cases and i think that that the court just the government has accurately represented time bank loan documents lend money to the company when it was needed and he did play a role in the corporation finances and in contrast with arnett he did actually supervise the payroll the testimony is that federal laws regulating securities with respect to eight thousand five hundred of their minority shareholders their failure to observe these basic state and federal laws resulted in the unauthorized transfer of the shareholders stock to the government specifically to a third party the controller for the state of california without notice and allegedly pursue which the unclaimed property law the state then sold the stock once again without people with us a plan at the time we first contacted them instead of denying that they had any obligation to look out for them whatsoever they  we just said it was true that it should not have been removed in the first place so the district court was jurisdiction do we have any problem when you then decided you would also spin out a federal securities you know there's there's some funny supreme court stuff that after a case i believe that in cases that even question that further than half of the cases going to trial even there wasn't really diversity in the first place well we're not going to look back and try to