U.S. v. KENNEDY CONST. CO. OF NSB, INC.

No. 76-2770.

572 F.2d 492 (1978)

UNITED STATES of America, Plaintiff-Appellant, v. KENNEDY CONSTRUCTION COMPANY OF NSB, INC., Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 4, 1978.


Attorney(s) appearing for the Case

John L. Briggs, U. S. Atty., A. Thomas Mihok, Asst. U. S. Atty., Orlando, Fla., Gilbert E. Andrews, Chief, App. Sect., Grant W. Wiprud, Stanley S. Shaw, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellant.

G. Larry Sims, E. William Crotty, Daytona Beach, Fla., for defendant-appellee.

Before WISDOM, TJOFLAT and VANCE, Circuit Judges.


VANCE, Circuit Judge.

This is a suit brought by the United States of America against a general contractor for unpaid withholding and Federal Insurance Contributions Act (F.I.C.A.) taxes aggregating $14,636.42 plus accrued interest which had been withheld from the wages of a subcontractor's employees.

The general contractor, Kennedy Construction Company of NSB, Inc. (Kennedy), was engaged in the construction of a condominium at New Smyrna Beach, Florida. It...

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