United States v. Herbert L. Horne

The defendant, Herbert L. Horne, appeals from a judgment entered August 20, 1982 in the United States District Court for the District of Maine, Mazzone, J., ordering recovery by the United States of $12,389.63 plus interest and costs from the defendant. Following a one-day jury trial, the defendant was found liable under 26 U.S.C. § 6672 (1976) for the unpaid balance of a tax assessment covering the first, third, and fourth quarters of 1970 and the first quarter of 1971. The basis of the assessment was that the defendant, as the “responsible officer” of H.L.H. General Contracting, Inc., was…