Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third Party
Court of Appeals for the Third Circuit
1Opinion of the Court
WOLLMAN, Circuit Judge.
This ease arises from an assessment of trust fund recovery penalties pursuant to 26 U.S.C. § 6672 against Richard Musal and several other individuals involved in the operation of AccessAir, Inc. (Acces-sAir). Musal appeals from the district court’s 2 grant of summary judgment, which found Musal to be a responsible person under § 6672. Musal also appeals from the district court’s denial of his motions for a new trial and judgment as a matter of law. We affirm.
I
AccessAir, a wholly owned subsidiary of AccessAir Holdings, Inc. (Holdings), was a corporation that provided…
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