UNITED STATES v. KULUKUNDIS

No. 372, Docket 28730.

329 F.2d 197 (1964)

UNITED STATES of America, Appellee, v. Manuel E. KULUKUNDIS and M. Michael Kulukundis, Appellants.

United States Court of Appeals Second Circuit.

Decided February 10, 1964.


Attorney(s) appearing for the Case

Theodore P. Daly, New York City (Poles, Tublin & Patestides and John G. Poles, New York City, of counsel), for appellants.

Clarence M. Dunnaville, Jr., New York City (Robert M. Morgenthau, U. S. Atty. for the Southern Dist. of New York, Eugene R. Anderson, Asst. U. S. Atty., of counsel), for appellee.

Before LUMBARD, Chief Judge, and WATERMAN and FRIENDLY, Circuit Judges.


FRIENDLY, Circuit Judge:

On November 7, 1963, the Internal Revenue Service made 100% penalty assessments under § 6672 of the Internal Revenue Code against appellant Manuel E. Kulukundis in the amount of $732,427.13 and against appellant M. Michael Kulukundis in the amount of $324,161.55 because of the failure of certain corporations of which they were alleged to be responsible officers to pay withholding taxes. A month later the United States commenced an action...

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