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SHERWOOD v. UNITED STATES

Nos. 62-C-896, 63-C-805.

228 F.Supp. 247 (1964)

Ogden M. SHERWOOD, Plaintiff, v. UNITED STATES of America and Thomas E. Scanlon, District Director of Internal Revenue for the Eastern District of New York, Defendants. UNITED STATES of America, Plaintiff, v. John MULLER and Leonardo Casanova, Defendants.

United States District Court E. D. New York.

April 7, 1964.

Attorney(s) appearing for the Case

M. Francis Bravman, New York City, for plaintiff Ogden M. Sherwood (Charles L. Kades, New York City, of counsel).

Joseph P. Hoey, U. S. Atty., Eastern District of New York, Brooklyn, N. Y., for defendants United States of America and Thomas E. Scanlon, District Director of Internal Revenue for Eastern District of New York, and for plaintiff United States of America (Stanley F. Meltzer, Asst. U. S. Atty., and James N. McCune, Atty., Department of Justice, Washington, D. C., of counsel).

John F. Woog, Garden City, L. I., N. Y., for defendant John Muller.

Candee & Wolf, New York City, for defendant Leonardo Casanova (Atwood C. Wolf, Jr., New York City, of counsel).

BARTELS, District Judge.

Motion by plaintiff Ogden M. Sherwood during trial to dismiss the Government's claim upon the ground that the assessment against him for the failure to collect and pay over certain income and Social Security taxes required to be withheld by a corporation of which he was an officer, was a penalty.

Sherwood was secretary-treasurer of a corporation known as Gillmors, Inc. which was forced to discontinue business in July, 1957. During...

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