IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _______________ m 00-10514 _______________

DAVID CLAIRE STULL, Plaintiff- Counter Defendant- Appellant, VERSUS UNITED STATES OF AMERICA, Defendant- Counter Claimant- Appellee.

_________________________ Appeal from the United States District Court for the Northern District of Texas (3:93-CV-2266) _________________________ March 20, 2001

Before REAVLEY, SMITH, and DeMOSS, David Stull sought a declaration that he was Circuit Judges. not a “responsible person” for purposes of the penalty provisions of 26 U.S.C. § 6672 regard- PER CURIAM:* ing the failure t o forward payroll taxes. The district court granted summary judgment to * the government.

Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the * limited circumstances set forth in 5TH CIR. (...continued) (continued...) R. 47.5.4.

We agree with the district court’s conclusions as explained in its order entered on December 3, 1999. The judgment is AFFIRMED, essentially for the reasons set forth in that order.