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SIMS v. UNITED STATES

No. 7525.

252 F.2d 434 (1958)

Edgar B. SIMS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided February 7, 1958.

Attorney(s) appearing for the Case

Fred H. Caplan, Asst. Atty. Gen., of West Virginia (W. W. Barron, Atty. Gen., of West Virginia, on brief), for appellant.

Mildred L. Seidman, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Duncan W. Daugherty, U. S. Atty., Huntington, W. Va., and Percy H. Brown, Asst. U. S. Atty., Charleston, W. Va., on brief), for appellee.

Before SOPER, SOBELOFF, and HAYNSWORTH, Circuit Judges.

SOBELOFF, Circuit Judge.

The sole issue in this case is whether a state official who makes payment of accrued salaries to state employees in disregard of a notice of levy by the Commissioner of Internal Revenue for taxes due the United States by such employees may be held personally liable.

Edgar B. Sims, State Auditor of West Virginia, appeals from a judgment of $519.71 entered against him individually in favor of the United States for refusing to surrender...

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