WIGGINS v. UNITED STATES

Civ. A. 3367.

188 F.Supp. 374 (1960)

W. B. WIGGINS v. UNITED STATES of America.

United States District Court E. D. Tennessee, S. D.

September 22, 1960.


Attorney(s) appearing for the Case

Miller, Martin, Hitching & Tipton, Chattanooga, Tenn., for plaintiff.

John C. Crawford, Jr., Knoxville, Tenn., Harvey G. Schneider, Washington, D. C., for defendant.


DARR, Chief Judge.

The defendant's brief, with slight deletions, fairly presents the cause of action and the applicable statutes:

In this action plaintiff seeks the recovery of $1608.12 plus interest, paid as the 100 percent penalty imposed by Section 2707(a) of the 1939 Internal Revenue Code, 26 U.S.C. § 2707(a) for failure to pay over the withholding and F.I.C.A. taxes which were due from Appalachian Zinc Co., Inc., for the four quarters of 1949.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases