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HEWITT v. UNITED STATES

No. 23485.

377 F.2d 921 (1967)

Fred J. HEWITT, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 1, 1967.

Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Melva M. Graney, Stephen Paley, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., Morton L. Susman, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., for appellee.

Before THORNBERRY, GOLDBERG and DYER, Circuit Judges.

DYER, Circuit Judge:

Pursuant to § 6672 of the Internal Revenue Code of 19541 a 100% penalty was assessed against taxpayer Hewitt for his willful failure to collect and pay over the federal income and Social Security taxes withheld from employees of Hewitt and Watts, Inc., for the first quarter of 1958. Taxpayer paid the assessment, filed a claim for refund which was denied, and filed suit...

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