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BROWN v. UNITED STATES

No. 71-2978.

464 F.2d 590 (1972)

Alton R. BROWN, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied September 5, 1972.

Attorney(s) appearing for the Case

Hardy B. Smith, Gaillard, Wilkins & Smith, J. George Whitfield, Brown, Hudgens, Fulford, Sintz & Richardson, Mobile, Ala., for plaintiff-appellant.

C. S. White-Spunner, Jr., U. S. Atty., Mobile, Ala., Fleming T. deGraffenreid, Atty., Scott P. Crampton, Asst. Atty. Gen., Charles Anderson, Meyer Rothwacks, Daniel B. Rosenbaum, Mary J. McGinn, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before RIVES, BELL and MORGAN, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 5, 1972.

RIVES, Circuit Judge:

Appellant Brown seeks to reverse the imposition upon him of the 100 per cent penalty tax assessment prescribed by section 6672 of the Internal Revenue Code of 1954, 26 U.S.C. § 6672. That section provides that any person required to collect, truthfully account for, and pay over taxes to the Government who willfully fails to do so is liable to a penalty equal to the total amount...

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