Colosimo v. United States

BEAM, Circuit Judge.

Charles Colosimo appeals from the judgment of the district court 1 granting summary judgment in favor of the United States in this tax case involving unpaid employment taxes.' We affirm.

I. BACKGROUND

Colosimo was president and treasurer of a business called C & C Distribution, in Des Moines, Iowa. Colosimo, his wife Carolyn, their son, and a bookkeeper, Andrew Gillaspey, primarily ran the company, which leased storage space and operated truck delivery services. The company employed around thirty employees. Colosimo and Carolyn each owned fifty percent of the company’s stock…