BUFF v. C. I. R.

No. 85, Docket 72-2372.

496 F.2d 847 (1974)

Wilbur BUFF, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided April 5, 1974.


Attorney(s) appearing for the Case

William A. Friedlander, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellant.

Robert D. Heyde, Washington, D. C., for appellee.

Before MOORE, HAYS and OAKES, Circuit Judges.


MOORE, Circuit Judge:

Between January 1 and June 7, 1965, appellee, who was employed as a book-keeper, embezzled approximately $22,000 from his employer, S & D Meats, Inc. Appellee's crime was discovered by his employer in June, 1965. Appellee immediately confessed. Then, at his employer's insistence, appellee signed an affidavit of confession of judgment for the embezzled amount, plus interest, agreed to continue his employment, and to repay $25 per week from...

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