United States v. Robert M. Cole, Defendant-Counterclaimant-Appellant, Group II Commercial Real Estate, Inc., a California Corporation, on Counterclaim

HUG, Circuit Judge:

Robert M. Cole appeals the district court’s order granting summary judgment to the United States in this action seeking satisfaction of a federal tax debt owed by Concord Smorgy Boys (“Concord Smorgy”). Cole, acting as escrow agent, held and disbursed funds he received as a result of the sale of Concord Smorgy’s business. The summary judgment awarded the United States the funds remaining in escrow and held Cole personally liable under 31 U.S.C. § 3713 for Concord Smorgy’s unpaid tax liability to the extent Cole paid other creditors out of the escrow fund ahead of the United…