SERVICE TRUCKING CO. v. UNITED STATES

No. 9706.

347 F.2d 671 (1965)

SERVICE TRUCKING CO., Inc., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided June 28, 1965.


Attorney(s) appearing for the Case

Herbert L. Awe, Washington, D. C. (John M. Skilling, Jr., Washington, D. C., on brief), for appellant.

Robert I. Waxman, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellee.

Before SOBELOFF, BRYAN and J. SPENCER BELL, Circuit Judges.


SOBELOFF, Circuit Judge:

A taxpayer's unsuccessful suit for refund of federal income and social security taxes paid for the year 1958 is the basis of this appeal. The District Court entered judgment against the taxpayer on a jury verdict and denied motions for judgment notwithstanding the verdict and for a new trial.

Under the Internal Revenue Code every employer is required to withhold certain taxes from wages paid...

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