Adams v. Coveney
Court of Appeals for the First Circuit
1Opinion of the Court
BOWNES, Senior Circuit Judge.
The United States Bankruptcy Court for the District of Massachusetts determined that Robert P. Coveney was not personally liable for state taxes incurred by a corporation of which he served as president where the authority and responsibility for paying the taxes had been given exclusively to the treasurer. The Massachusetts Commissioner of- Revenue (the “Commissioner”) challenged that conclusion in federal district court. The district court affirmed. The Commissioner now appeals from the district court’s decision to uphold the bankruptcy court’s order. We affirm.
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