PATZKOWSKI v. UNITED STATES

No. 77-1646.

576 F.2d 134 (1978)

Bryan M. PATZKOWSKI, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 5, 1978.


Attorney(s) appearing for the Case

Max E. Kirk, Ball & Nagle, P. C., argued, William C. Ball, Waterloo, Iowa, on brief, for appellant.

William A. Friedlander, Atty., Tax. Div., Dept. of Justice, Washington, D. C., argued, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, and Aaron P. Rosenfeld, Attys., Dept. of Justice, Washington, D. C., and Evan L. Hultman, U. S. Atty. (former), Sioux City, Iowa, on brief, for appellee.

Before GIBSON, Chief Judge, VAN OOSTERHOUT, Senior Circuit Judge, and ROSS, Circuit Judge.


GIBSON, Chief Judge.

This is an appeal by Bryan Patzkowski (taxpayer) from a denial of attorney's fees requested under the Civil Rights Attorney's Fees Awards Act of 1976, Pub.L.No.94-559, § 2, 90 Stat. 2641 (amending 42 U.S.C. § 1988). A penalty in the amount of $28,675.57 was assessed against taxpayer by the Government, pursuant to 26 U.S.C. § 6672, for willful failure to collect and pay over employment taxes of the Santa's Forest Corporation for...

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