ADAMS v. UNITED STATES

No. 73-1378.

504 F.2d 73 (1974)

William W. ADAMS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant and Third Party Plaintiff-Appellant, v. LAKESHORE COMMERCIAL FINANCE CORPORATION, Third Party Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 3, 1974.

Rehearing Denied November 7, 1974.


Attorney(s) appearing for the Case

Richard M. Roberts, Acting Asst. Atty. Gen., Donald H. Olson, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., William J. Mulligan, U. S. Atty., Milwaukee, Wis., for plaintiff-appellant.

Robert K. Steuer, Milwaukee, Wis., for plaintiff-appellee.

Before PELL, Circuit Judge, and CAMPBELL and GRANT, Senior District Judges.


GRANT, Senior District Judge.

During the second and third quarters of 1970, The Skobis Company (hereinafter "Skobis") withheld federal income and employment taxes from the wages of its employees. However, the amounts so collected by Skobis during that period were never paid over to the government as required by law. Accordingly, the Commissioner of Internal Revenue, under the authority of Title 26 U.S.C. § 6672 of the Internal Revenue Code of 1954, assessed the...

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