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DILLARD v. PATTERSON

No. 20316.

326 F.2d 302 (1963)

W. Eugene DILLARD, Appellant, v. George D. PATTERSON, District Director of Internal Revenue for District of Alabama, and United States of America, Intervenor, Appellees.

United States Court of Appeals Fifth Circuit.

December 18, 1963.

Attorney(s) appearing for the Case

James H. Faulkner, Birmingham, Ala., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Carolyn R. Just, Frederick Youngman, Attys., Dept. of Justice, Washington, D. C., Macon L. Weaver, U. S. Atty., Birmingham, Ala., for appellees.

Before RIVES, WISDOM and GEWIN, Circuit Judges.

GEWIN, Circuit Judge.

This case involves the imposition of a penalty on W. Eugene Dillard in an amount equal to the withholding and F.I.C.A. taxes withheld from employees of Bessemer Materials Company (Bessemer), an Alabama corporation, now a bankrupt, as provided and authorized by § 6672 of the Internal Revenue Code of 1954.1 Dillard was President of the corporation and makes no point about the duty imposed on him as the responsible...

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