WERNER v. UNITED STATES

No. 731, Docket 74-2166.

512 F.2d 1381 (1975)

Howard M. WERNER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant and Third-Party Plaintiff-Appellee, v. Hugo BUA et al., Third-Party Defendants.

United States Court of Appeals, Second Circuit.

Decided April 11, 1975.


Attorney(s) appearing for the Case

Louis Noah Forman, New York City (Joseph Neiman, Newington, Conn., of counsel), for plaintiff-appellant.

Jeffrey S. Blum, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup and Jeffrey S. Blum, Tax Div., Dept. of Justice, Washington, D. C., on the brief, Peter C. Dorsey, U. S. Atty. for the District of Connecticut, and Henry S. Cohn, Asst. U. S. Atty., of counsel), for defendant and third-party plaintiff-appellee.

Before FRIENDLY and FEINBERG, Circuit Judges, and BARTELS, District Judge.


PER CURIAM:

Howard M. Werner appeals from a judgment of the District Court for the District of Connecticut holding him responsible as a person in ultimate control of the corporation under 26 U.S.C. § 6672 for taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc. for the third and fourth quarters in 1967. We affirm on the basis of the opinion below, reported at 374 F.Supp. 558 (D.Conn., 1974), and...

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