Court of Appeals for the Eighth Circuit April 9, 2001, 99-4228, 00-1010 (United States v. Jean E. Bisbee, Maurice Warner Green, Jr. v. United States)

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WOLLMAN, Chief Judge.

This tax case arises from an assessment of trust fund recovery penalties pursuant to 26 U.S.C. (I.R.C.) § 6672 (1994) against two officers of Iowa Malleable Iron Co. (IMI), Jean E. Bisbee and Maurice Warner Green, Jr. In a consolidated case, a jury found Bisbee but not Green liable for the penalty.