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VAN WESTERHUYZEN v. UNITED STATES TREASURY DEPT.

No. 3-72-Civ-86.

407 F.Supp. 334 (1975)

Henry VAN WESTERHUYZEN and Ann Van Westerhuyzen, Plaintiffs, v. UNITED STATES TREASURY DEPARTMENT, Defendant.

United States District Court, D. Minnesota, Third Division.

November 13, 1975.

Attorney(s) appearing for the Case

Richard W. Johnson, Red Wing, Minn., atty. for plaintiffs.

Robert G. Renner, U. S. Atty., Stephen G. Palmer, Asst. U. S. Atty., Minneapolis, Minn., and Richard F. Mitchell, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER

DEVITT, Chief Judge.

Plaintiffs, former owners and operators of the Red Wing Fiberglass Corporation, contend that they are entitled to a refund of a penalty assessed by the Internal Revenue Service. The court has jurisdiction. 28 U.S.C.A. § 1346(a) (1). Defendant has moved for summary judgment.

In 1962, the corporation went bankrupt owing federal employment taxes for the second, third and fourth quarters of 1961. The Service...

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