Karl Eckhardt v. USA

This is an appeal from the district court’s amended final judgment awarding summary judgment to the United States (“the government”). The district court determined that Karl Eckhardt was the alter ego of Karl’s Collision Center, Inc. (“KCCI”). Because we agree with the district court that there are no genuine issues of material fact, we affirm the grant of summary judgment in favor of the government.

I

Eckhardt has been in the automotive business since he graduated from high school. In 1997, Eckhardt became the sole owner of Arnold’s Paint and Body, Inc. (“Arnold’s”), an auto repair business…