Rehearing Denied and Rehearing En Banc Denied June 15, 1971.
INGRAHAM, Circuit Judge:
This action was commenced by R. F. McCullough (hereinafter taxpayer) for refund of a 100-percent penalty assessment against him under Section 6672 of the Internal Revenue Code of 1954 stemming from his failure to pay over the income tax withholding and F.I.C.A. taxes of McCullough Industries, Inc. (hereinafter company), for the periods ending December 31, 1963, March 31,...
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