DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

102011P.pdf   03/29/2011  James Oppliger  v.  United States of America
   U.S. Court of Appeals Case No:  10-2011
   U.S. District Court for the District of Nebraska - Omaha   
   [PUBLISHED] [Bright, Author, with Wollman and Colloton, Circuit Judges]
   Civil case - Federal tax. The district court did not err in finding that the
   undisputed facts established that taxpayers were "responsible persons"
   under 26 U.S.C. Sec. 6672, and that they willfully failed to pay
   employment taxes.