Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-87-01635/USCOURTS-ca10-87-01635-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

---

FILED 

Unit.eel States Court of Appeals 'T'enth Circuit. 

UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

FEB (J 11989 

ROBERT L. HOECKER 

Clerk 

JOHN P. OLSEN, 

Plaintiff-Appellant, 

v. 

UNITED STATES OF AMERICA, 

Defendant-Appellee. 

No. 87-1635 

(D.C. No. C 82-0159 A) 

(D. Utah) 

ORDER AND JUDGMENT 

Before*TACHA, and SETH, Circuit Judges, and SAFFELS, District 

Judge. 

This appeal is from an order of the district court granting 

summary judgment in favor of the United States based on a finding 

that the plaintiff Olsen was a responsible person who willfully 

failed to pay withholding taxes due from the Celebrity Foods, Inc. 

Corporation. Olsen challenges the summary judgment order on the 

grounds that material issues of fact exist relating to his 

willfulness in failing to make the withholding tax payments. We 

hold that the district court correctly concluded that no material 

facts remain to be determined and that the IRS is entitled to 

summary judgment. We, therefore, AFFIRM. 

ENTERED FOR THE COURT 

Deanell Reece Tacha 

Circuit Judge 

* Honorable Dale E. Saffels, United States District Judge for 

the District of Kansas, sitting by designation. 

Appellate Case: 87-1635 Document: 01019962593 Date Filed: 02/01/1989 Page: 1