MAGGY v. UNITED STATES

No. 75-2401.

560 F.2d 1372 (1977)

Amos I. MAGGY, Plaintiff-Appellant, v. UNITED STATES of America et al., Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

September 15, 1977.


Attorney(s) appearing for the Case

Michael J. Christianson, Newport Beach, Cal., argued for plaintiff-appellant.

Robert T. Duffy, Atty., U. S. Dept. of Justice, Washington, D. C., argued for defendants-appellees.

Before CHAMBERS and CHOY, Circuit Judges, and BONSAL, District Judge.


CHAMBERS, Circuit Judge:

Appellant Maggy filed suit against the United States for refund of $24.32 which he had paid in partial satisfaction of a $32,060.49 tax penalty assessed against him pursuant to 26 U.S.C. §§ 6671-72. He additionally prayed for indemnification from third party defendants for any further liability on the balance of the assessments. After a trial to the court, judgment in the amount of $32,036.17 was entered in favor of the United States...

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