Opinion ID: 152235
Heading Depth: 2
Heading Rank: 6

Heading: Weighing Evidence

Text: Anuforo claims the district court erred by weighing evidence before granting summary judgment, and by not giving sufficient weight to Anuforo's Rule 56(f) affidavit. Anuforo specifically argues the district court's statement that [t]he IRS has presented overwhelming evidence, much of it IRS forms filed and signed by [Anuforo] himself, demonstrating Comfort Plus' failure to pay taxes, demonstrates the Court weighed evidence in the summary judgment record contrary to law. We disagree. The district court's statement merely reflects its finding Anuforo was liable under I.R.C. § 6672 as a matter of law. The district court did not err in granting the government's motion for summary judgment. See Gander Mtn. Co., 540 F.3d at 831 ([A] properly supported motion for summary judgment is not defeated by self-serving affidavits.); Conolly, 457 F.3d at 876.