Court Opinion

ID: 9482841
Source: CourtListenerOpinion
Date Created: 2023-08-05 09:02:27.169449+00
Date Added: 2024-06-11T17:49:14.639677
License: Public Domain

CUDAHY, Circuit Judge,
concurring.
At oral argument, Domanus’ counsel rejected an opportunity to make a “Nuremberg” defense, although that seems to me what is clearly presented by Domanus’ proposed instruction to the jury:
[I]f you determine that Mr. Domanus honestly and in good faith believed that he did not have the authority to cause the withholding taxes to be paid to the Government, you should find that he did not act willfully even if he was otherwise a responsible person.
Given the facts of corporate hierarchy, it is very questionable that Domanus could have written checks to the government in the face of Fernstrom’s command to the contrary. As a practical matter Domanus would have had to quit at this juncture in the corporate proceedings. It is surely arguable, however, that the proper handling of trust fund taxes is of such paramount importance that placing Domanus in that position is not clearly unjust. See Howard v. United States, 711 F.2d 729, 735-36 (5th Cir.1983); Roth v. United States, 779 F.2d 1567, 1571-72 (11th Cir.1986).
In any event, it does seem to me that this “Nuremberg” defense for Domanus presents a considerably stronger argument than the one presented by counsel in this case. See Roth, 779 F.2d at 1575-76 (Godbold, C.J., dissenting in part) (suggesting viability of “Nuremberg” defense).