BERNARDI v. UNITED STATES

Nos. 74-1395 and 74-1396.

507 F.2d 682 (1974)

Joseph L. BERNARDI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee and Third-Party Plaintiff. v. Walter H. RICHTER, Third-Party Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 23, 1974.

Rehearing Denied January 16, 1975.


Attorney(s) appearing for the Case

Douglas L. Barnes, Samuel E. Hirsch, Chicago, Ill., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., F. Arnold Heller, Atty., Tax Div., Dept. of Justice, Washington, D. C., Warren L. Schmidt, Chicago, Ill., for defendant-appellee.

Before SWYGERT, Chief Judge, MARIS, Senior Circuit Judge, and CUMMINGS, Circuit Judge.


PER CURIAM.

The principal question presented by this appeal is whether the district court correctly found taxpayers Bernardi and Richter were persons responsible for payment of withheld taxes and that they willfully failed to pay them over to the United States, so that they were liable for penalties under Section 6672 of the Internal Revenue Code of 1954 (26 U.S.C. § 6672). The district judge entered findings of fact and conclusions of law in favor of the Government...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases