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KALB v. UNITED STATES

Nos. 741 and 742, Dockets 73-2222 and 73-2256.

505 F.2d 506 (1974)

Roland J. KALB, Plaintiff-Appellant, v. UNITED STATES of America, Defendant and Third-Party Plaintiff-Appellee, v. Jerome L. HEROLD, Third-Party Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided October 15, 1974.

Attorney(s) appearing for the Case

Samuel M. Eisenstat, New York City (J. Michael Gottesman and Eisenstat & Gottesman, P. C., New York City, on the brief), for plaintiff-appellant Kalb.

Eugene R. Anderson, New York City (Anderson, Russell & Kill, P. C., New York City, on the brief), for third-party defendant-appellant Herold.

Joel B. Harris, Asst. U. S. Atty. (Paul J. Curran, U. S. Atty., for the Southern District of New York, and Gerald A. Rosenberg, Asst. U. S. Atty., on the brief), for defendant and third-party plaintiff-appellee.

Before HAYS and OAKES, Circuit Judges, and CHRISTENSEN, District Judge.

HAYS, Circuit Judge:

In April 1969 the IRS assessed appellants $163,613.35 in penalties pursuant to 26 U.S.C. § 6672 (1970) for failure to collect and pay over to the United States taxes withheld from employees of Herold Radio & Electronics Corp. for various periods in 1959, 1960, and 1961. Appellant Kalb paid part of the assessment and then commenced an action for a refund of the payment. The United States counterclaimed...

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