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UNITED STATES v. INDUSTRIAL CRANE & MANUFACTURING CORP.

No. 73-2413.

492 F.2d 772 (1974)

UNITED STATES of America, Plaintiff-Appellee, v. INDUSTRIAL CRANE AND MANUFACTURING CORPORATION, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 4, 1974.

Attorney(s) appearing for the Case

D. H. Markstein, III, Birmingham, Ala., for defendant-appellant.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, Internal Revenue Service, Washington, D. C., Wayman G. Sherrer, U. S. Atty., Charles D. Stewart, Asst. U. S. Atty., Birmingham, Ala., William Clay McGehee, Gen. Lit. Section, Tax Div., Dept. of Justice, Washington, D. C., Bennet N. Hollander, Alfred S. Lombardi, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before GODBOLD, SIMPSON and INGRAHAM, Circuit Judges.

GODBOLD, Circuit Judge:

By a contract executed by Billmeier and Quarles and dated April 30, 1969, appellant's sole stockholder, Billmeier, sold his stock in appellant corporation to Quarles. The contract provided that appellant "has assumed a maximum of $7,500" of Billmeier's potential personal liability as responsible officer of a predecessor corporation for the predecessor's non-payment of withholding taxes.1 Appellant was not a party...

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