Joseph P. McGraw v. Commissioner of Internal Revenue

COLLOTON, Circuit Judge.

Joseph McGraw appeals the decision of the United States Tax Court 1 finding him liable for the tax deficiencies, including fraud penalties, of Metro Refuse, Inc. (“Metro”) for tax years ending on June 30, 1988,1989, and 1990. We affirm.

I

Metro was a Minnesota corporation that provided waste disposal services to commercial customers in the Minneapolis-St. Paul area. William Butler was the founder of the company and its Chief Executive Officer and majority shareholder during the relevant time. Butler’s job duties included business development, acquisitions, expansion…