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PSATY v. UNITED STATES

No. 18750.

442 F.2d 1154 (1971)

Milton R. PSATY, Appellant, and Martin M. Psaty v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided April 20, 1971.

Attorney(s) appearing for the Case

Morris M. Schnitzer, Kasen, Schnitzer & Kraemer, Newark, N. J., for appellant.

Richard Halberstein, Dept. of Justice, Tax Div., Washington, D. C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Attys., Dept. of Justice, Tax Div., Washington, D. C., Frederick B. Lacey, U. S. Atty., of counsel, on the brief), for appellee.

Before ALDISERT, ADAMS and ROSENN, Circuit Judges.

OPINION OF THE COURT

ROSENN, Circuit Judge.

The primary issues raised on this appeal arise out of the instructions by the trial court in a civil proceeding as to the burden of proof on an officer of a corporation who resists the collection of penalties for willfully failing to pay over income and social security taxes withheld from corporate employees.

The Commissioner of Internal Revenue assessed 100% penalties pursuant to Section 6672 of the Internal...

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