KELLEMS v. UNITED STATES

Civ. A. 2805.

97 F.Supp. 681 (1951)

KELLEMS et al. v. UNITED STATES et al.

United States District Court D. Connecticut.

April 25, 1951.


Attorney(s) appearing for the Case

Francis F. McGuire, of New London, Conn., for plaintiff.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and Fred J. Neuland, Special Assts. to the Atty. Gen., and Adrian W. Maher, U. S. Atty., New Haven, Conn., for defendants.


HINCKS, Chief Judge.

Whether the penalty statute, 26 U.S.C.A. § 2707(a) is applicable to a case of non-compliance with the Withholding Act, 26 U.S.C.A. § 1621 et seq., is a question which I decided adversely to the plaintiffs for reasons stated in my preliminary memorandum and order of October 26, 1950, denying the plaintiffs' motion for judgment.

The "government", which for purposes of this memorandum may be taken as a comprehensive designation...

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