Court Opinion

ID: 9455806
Source: CourtListenerOpinion
Date Created: 2023-08-04 19:34:08.723496+00
Date Added: 2024-06-11T17:34:44.724593
License: Public Domain

*1203KILKENNY, Circuit Judge
(dissenting) :
I respectfully dissent. The able and experienced trial judge had an opportunity to see and hear the witnesses, including the appellant. The judge made a specific finding that the corporation’s check in payment of the taxes was dishonored due to insufficient funds and that appellant did not have a prior agreement with the bank to pay overdrafts. This finding, in my judgment, is supported by substantial evidence.
Moreover, in my opinion, there is substantial evidence supporting the finding that appellant was a responsible officer of the corporation at the time of the issuance of the check, its presentment for payment and thereafter during the period in question. True enough, there is a conflict in the testimony as to appellant’s status. But the weight to be given testimony depends upon the credibility of the witnesses. The judge’s findings on willfulness are shored by solid evidence. In these circumstances, I would not overturn the findings of the lower court.
I would affirm.