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MATTER OF ARMADILLO CORP.

Nos. 76-1514, 76-1515, 76-1516 and 76-1517.

561 F.2d 1382 (1977)

In the Matter of ARMADILLO CORPORATION, Bankrupt, and Republic Drug Company, Bankrupt. UNITED STATES of America, Plaintiff-Appellant-Cross-Appellee, v. Charles W. ENNIS, Trustee, and Roger C. Gifford, Trustee, Defendants-Appellees-Cross-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided September 28, 1977.

Attorney(s) appearing for the Case

Karl Schmeidler, Tax Division, U. S. Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Denver, Colo., Gilbert E. Andrews and Crombie J. D. Garrett, Tax Division, U. S. Dept. of Justice, Washington, D. C., on the brief), of counsel; James L. Treece, U. S. Atty., and Carolyn J. McNeill, Asst. U. S. Atty., Denver, Colo., for plaintiff-appellant-cross-appellee United States.

Mackintosh Brown of Fuller & Evans, Denver, Colo., for defendants-appellees-cross-appellants Ennis and Gifford.

Before SETH, HOLLOWAY and BARRETT, Circuit Judges.

BARRETT, Circuit Judge.

Appellant, United States, seeks review of the district court's determination of the liability of trustees in bankruptcy for (a) employees' taxes represented by withheld income tax (26 U.S.C.A. § 3402) and Federal Insurance Contributions Act tax (F.I.C.A.) (26 U.S.C.A. § 3102) in relation to wages earned prior to but paid after the initiation of bankruptcy proceedings and (b) for employers' F.I.C.A. taxes (26 U.S.C.A. § 3111)...

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