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UNITED STATES v. GAY

No. 77-5705 Summary Calendar.

576 F.2d 1134 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. J. Archie GAY, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied September 6, 1978.

Attorney(s) appearing for the Case

Roger L. Davis, Cocoa Beach, Fla., (Court-appointed), for defendant-appellant.

John L. Briggs, U. S. Atty., Jacksonville, Fla., William F. Duane, Asst. U. S. Atty., Orlando, Fla., Thomas K. Purcell, Atty., Regional Counsel, IRS, Jacksonville, Fla., for plaintiff-appellee.

Before GOLDBERG, AINSWORTH and HILL, Circuit Judges.

AINSWORTH, Circuit Judge:

Defendant J. Archie Gay, doing business as Comfort Central Engineers, was the sole proprietor of a heating and air conditioning business. As an employer of labor Gay was required to collect, account for, and pay over to the United States, Federal Insurance Contribution Act taxes and federal income taxes withheld from the wages of Comfort Central Engineers' employees. See 26 U.S.C. §§ 3102, 3402. In January 1976 after Gay...

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