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SINGER v. DISTRICT DIRECTOR OF INTERNAL REVENUE

No. 107, Docket 29740.

354 F.2d 992 (1966)

Arthur J. SINGER, Petitioner-Appellant, v. DISTRICT DIRECTOR OF INTERNAL REVENUE and David LeSchack, as Trustee, Respondents-Appellees. In the Matter of DUNCAN-STEWART INDUSTRIES, LTD., Bankrupt.

United States Court of Appeals Second Circuit.

Decided January 12, 1966.

Attorney(s) appearing for the Case

Nachamie & Benjamin, New York City, for petitioner-appellant.

Julius Rolnitzky, Sp. Asst. U. S. Atty., Robert M. Morgenthau, U. S. Atty., for Southern Dist. of New York, Robert Kushner, Asst. U. S. Atty., Joseph Kovner, Atty., Dept. of Justice, New York City, for respondent-appellee District Director of Internal Revenue.

Jacob W. Friedman, New York City, for respondent-appellee David B. LeSchack, as trustee.

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

J. JOSEPH SMITH, Circuit Judge:

Arthur J. Singer, an officer of the bankrupt Duncan-Stewart Industries, Ltd., moved for subrogation to the priority of the United States for taxes in the amount which he as responsible corporate officer had been required under 26 U.S. 6672 to pay because he had willfully failed to collect, account for, and pay over withholding taxes owed by the bankrupt corporation. The motion was denied by Referee Loewenthal, and on petition for review...

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