UNITED STATES v. PHILLIPS

No. 17367.

267 F.2d 374 (1959)

UNITED STATES of America, Appellant, v. H. A. PHILLIPS, Trustee for C. J. Dick Towing Company, Bankrupt, Appellee.

United States Court of Appeals Fifth Circuit.

May 13, 1959.


Attorney(s) appearing for the Case

C. Guy Tadlock, Davis W. Morton, Jr., Fred E. Youngman, A. F. Prescott, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., John H. Baumgarten, Asst. U. S. Atty., Houston, Tex., Charles K. Rice, Asst. Atty. Gen., William B. Butler, U. S. Atty., Houston, Tex., for appellant.

Thad Grundy, Hutcheson, Taliaferro & Hutcheson, Houston, Tex., for appellee.

Before HUTCHESON, Chief Judge, and RIVES and JONES, Circuit Judges.


JONES, Circuit Judge.

We have here a single and rather narrow legal question presented for our determination. The factual situation giving rise to the question may be briefly outlined. C. J. Dick Towing Company, a Texas corporation, incurred a liability to the United States of $10,332.09 for Federal withholding taxes for the period ending March 31, 1953. The tax became delinquent and penalties for the non-payment thereof were assessed in the amount of $2,066.60.

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