UNITED STATES v. BURCZYK

No. 76-1790.

556 F.2d 394 (1977)

UNITED STATES of America, Plaintiff-Appellee, v. Raymond BURCZYK, Defendant and Third Party Plaintiff-Appellant, v. Daniel W. HOWARD, Village of Waterford, State of Wisconsin, Department of Industry, Labor & Human Relations, Third Party Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided June 2, 1977.


Attorney(s) appearing for the Case

C. James Heft, Carroll R. Heft, Racine, Wis., for appellant.

Scott P. Crampton, Asst. Atty. Gen., Mary L. Jennings, Atty., Tax Div., Dept. of Justice, Washington, D. C., W. H. Putnam, Madison, Wis., John A. Wittig, Milwaukee, Wis., James F. Bremer, Waterford, Wis., Gregory Gramling, Jr., Milwaukee, Wis., for plaintiff-appellee.

Before PELL and SPRECHER, Circuit Judges, and EAST, Senior District Judge.


EAST, Senior District Judge.

The Appeal:

The appellant Raymond Burczyk (Burczyk) appeals the order of the District Court which, pursuant to 31 U.S.C. § 192, holds him personally liable to the United States (Government) for failing to satisfy a tax claim of the Government out of the assets of an insolvent corporation prior to paying the respective tax claims of the State of Wisconsin (State) and the Village of Waterford (Village).

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