United States District Court, District of Columbia
March 6, 2003
WILLIE J. MCGEE, PLAINTIFF,
UNITED STATES, DEFENDANT.
The opinion of the court was delivered by: Rosemary M. Collyer, United States District Judge
Willie J. McGee has sued the United States seeking to recover $15,065.25, plus interest, which he claims he paid as a trust fund penalty for unpaid employment taxes withheld from the employees of W. Jerome McGee & Associates, P.C., but not paid over to the government for periods in 1987 and 1988. The United States counterclaimed for $28,248.27, plus interest and statutory additions, based on the same assessments.
The United States has filed a motion for summary judgment and Mr. McGee has filed his opposition thereto.
Because there is obviously relevant evidence that has either not been explained fully or not submitted at all, the motion for summary judgment must be DENIED. There remain genuine issues of material fact which cannot be determined on the record as it stands. Fed.R.Civ.P. 56(c); see also Celotex Corp. v. Catrett, 477 U.S. 317 (1986);Anderson v. Liberty Lobby, Inc., 477 U.S. 242 (1986).
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