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UNITED STATES v. GRAHAM

No. 17739.

309 F.2d 210 (1962)

UNITED STATES of America, Appellant, v. L. P. GRAHAM, Appellee.

United States Court of Appeals Ninth Circuit.

October 22, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Donald Horwitz, Lee A. Jackson, I. Henry Kutz, and Kenneth E. Levin, Dept. of Justice, Washington, D. C., Charles A. Muecke, U. S. Atty., and John E. Lindberg, Asst. U. S. Atty., Tucson, Ariz., for appellant.

Hirsch, Van Slyke, Richter & Ollason, and David W. Richter, Tucson, Ariz., for appellee.

Before MERRILL and BROWNING, Circuit Judges, and TAYLOR, District Judge.

MERRILL, Circuit Judge.

The United States appeals from judgment of the district court granting appellee a refund of penalties in the sum of $1,940.34, assessed by the Arizona District Director of Internal Revenue for failure of appellee to collect, account for and pay over certain taxes owed by Tucson Football Cowboys, Inc., a corporation.

The assessment was made pursuant to §§ 6671(b) and 6672 of the Internal Revenue Code of 1954, 26 U.S.C.A. &...

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