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WERNER v. UNITED STATES

Civ. No. 14783.

374 F.Supp. 558 (1974)

Howard M. WERNER, Plaintiff, v. UNITED STATES of America, Defendant and Third-Party Plaintiff, v. Frank ALESI and Robert Smith, Third-Party Defendants.

United States District Court, D. Connecticut.

April 17, 1974.

Attorney(s) appearing for the Case

Howard M. Werner, West Hartford, Conn., for plaintiff.

Daniel Dinan, Asst. Chief, Refund Trial Section #1, Tax Div., Dept of Justice, Washington, D. C., Stewart H. Jones, U. S. Atty., Henry S. Cohn, Asst. U. S. Atty., Hartford, Conn., for United States.

Joseph Neiman, Newington, Conn., for Robert Smith.

James J. Gadarowski, Newington, Conn., for Frank Alesi.

MEMORANDUM OF DECISION

BLUMENFELD, District Judge.

The United States assessed plaintiff for a 100% civil penalty in lieu of federal income taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc. (Hugo's), but never paid to the United States. The basis of the assessment is 26 U.S.C. § 6672, which makes liable to a 100% civil penalty "Any person required to collect, truthfully account for, and pay over any tax imposed by this...

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