NECKLES v. UNITED STATES

No. 77-2591 Summary Calendar.

579 F.2d 938 (1978)

Theodore NECKLES, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, Robert S. Whitmire, Third-Party Defendant.

United States Court of Appeals, Fifth Circuit.

September 8, 1978.


Attorney(s) appearing for the Case

Ralph F. Pelaia, Jr., Fort Lauderdale, Fla., for plaintiff-appellant.

J. V. Eskenazi, U. S. Atty., Stephen M. Pave, Asst. U. S. Atty., Miami, Fla., for defendant-appellee.

M. Carr Ferguson, Gilbert E. Andrews, Act. Chief, Stephen M. Gelber, Gayle P. Miller, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for Robert S. Whitmire.

Before THORNBERRY, GEE and FAY, Circuit Judges.


PER CURIAM:

Task Enterprises, Inc. (TASK), a Florida corporation, failed to remit to the United States over $100,000 in taxes withheld from its employees. Appellant Neckles, assessed and mulcted in this amount as a "responsible person" pursuant to 26 U.S.C. § 6672, lost his suit for a refund in the court below on findings that he was indeed such a person, and one who wilfully failed to make the payments for the corporation. On this appeal, he challenges only...

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