Eric Ashby v. United States

69 F.3d 543 76 A.F.T.R.2d 95 -7244, 95-2 USTC P 50,608 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eric ASHBY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-15792. United States Court of Appeals, Ninth Circuit. Submitted Oct. 20, 1995. * Decided Oct. 27, 1995. Before: SNEED, PREGERSON, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Stephen Eric Ashby appeals the district court's judgment in favor of the United States in which it was determined that Ashby was a responsible person who willfully failed to pay over taxes withheld from employees' wages. See 26 U.S.C. Sec. 6672 . We affirm. 3 The question of whether an individual is a responsible person is an intensely factual one. Thus, we review the district court's determination for clear error. See United States v. Jones, 33 F.3d 1137, 1139 (9th Cir.1994); Maggy v. United States, 560 F.2d 1372, 1375 (9th Cir.1977), cert. denied, 439 U.S. 821 , 99 S.Ct. 86 , 58 L.Ed.2d 112 (1978).…