UNITED STATES v. GENERAL RESOURCES, LTD.

Civ. A. Nos. 6195-6199, 6216.

204 F.Supp. 872 (1962)

UNITED STATES of America, Plaintiff, v. GENERAL RESOURCES, LTD., Edward L. MacClain, and Samuel C. Pandolfo, Jr., Defendants. UNITED STATES of America, Plaintiff, v. J. S. CARTER, Rodney A. Pandolfo, and Samuel C. Pandolfo, Jr., Defendants. UNITED STATES of America, Plaintiff, v. Gerald YAW, Defendant and Designated Third-Party Plaintiff, v. Sam Parker PANDOLFO, Third-Party Defendant. UNITED STATES of America, Plaintiff, v. J. S. CARTER, Samuel C. Pandolfo, III, and Samuel C. Pandolfo, Jr., Defendants. UNITED STATES of America, Plaintiff, v. William E. ROBERTS and Samuel C. Pandolfo, Jr., Defendants. UNITED STATES of America, Plaintiff, v. H. P. CROW, Defendant.

United States District Court D. Colorado.

May 7, 1962.


Attorney(s) appearing for the Case

Lawrence M. Henry, U. S. Atty. for District of Colorado, and Arthur L. Fine, Asst. U. S. Atty. for District of Colorado, Denver, Colo., for plaintiff.

Jacob H. Chisen, Denver, Colo., for defendant Edward L. MacClain.

McLean & McLean, Denver, Colo., for defendants Samuel C. Pandolfo, Jr., Rodney A. Pandolfo, Sam Parker Pandolfo, Samuel C. Pandolfo, III, and H. P. Crow.

Thomas D. Smart and James F. Culver, Denver, Colo., for defendant J. S. Carter.

Isaac H. Kaiser, Denver, Colo., for defendant and third-party plaintiff Gerald Yaw.

John H. Schultz, Denver, Colo., for defendant William E. Roberts.


DOYLE, District Judge.

A hearing was held on April 23, 1962, and on that occasion counsel argued various legal issues raised in the above captioned civil actions. Many of the facts have been stipulated and it appears from the agreed statements that on December 1, 1955, the Royal Hotel, Inc., at Las Vegas, Nevada, was delinquent in the payment of federal withholding, F.I.C.A., and cabaret excise taxes in the approximate amount of $97,000.00.

On December 2,...

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