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SORENSON v. UNITED STATES

No. 74-1154.

521 F.2d 325 (1975)

Wallace L. SORENSON, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied November 7, 1975.

Attorney(s) appearing for the Case

William A. Friedlander (argued), Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Warde H. Erwin (argued), Portland, Or., for plaintiff-appellee.

Before DUNIWAY and SNEED, Circuit Judges, and PLUMMER, District Judge.

OPINION

SNEED, Circuit Judge:

This is a suit for refund of a 100% civil penalty assessed under § 66721 of the Internal Revenue Code for willful failure to collect or truthfully account for and pay over employee withholding and FICA taxes. The Government counterclaimed for that portion of the penalty assessed but unpaid. The district court entered judgment for Sorenson and against...

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