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UNITED STATES v. LEUSCHNER

No. 18744.

336 F.2d 246 (1964)

UNITED STATES of America, Appellant, v. Richard D. LEUSCHNER, Sr., Appellee.

United States Court of Appeals Ninth Circuit.

August 28, 1964.

Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, William A. Kriedlander, Ralph A. Muoio, Attys., Dept. of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, Charles Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for appellant.

Charles F. Hamlin, Donald A. Jackson, Wiley Y. Thompson, Kimble, Hamlin & MacMichael, Fresno, Cal., for appellee.

Before BARNES, MERRILL and DUNIWAY, Circuit Judges.

DUNIWAY, Circuit Judge.

The United States appeals from a judgment denying recovery in an action brought to collect the "penalty" prescribed by section 2707(a)1 of the Internal Revenue Code of 1939, relating to taxes withheld by two corporations from the wages of their employees. Jurisdiction is predicated upon 28 U.S.C. §§ 1340 and 1345 and 26 U.S.C. §§ 7401 and 7403. The taxes...

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