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FEIST v. UNITED STATES

No. 474-76.

607 F.2d 954 (1979)

Howard N. FEIST, Jr. v. The UNITED STATES.

United States Court of Claims.

October 17, 1979.

Attorney(s) appearing for the Case

James R. McGowan, Providence, R. I., for plaintiff. Salter, McGowan, Arcaro & Swartz, Inc., Providence, R. I., of counsel.

Marc Levey, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before COWEN, Senior Judge, and KUNZIG and SMITH, Judges.

ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

EDWARD S. SMITH, Judge:

The Commissioner of Internal Revenue assessed a 100 percent penalty in the amount of $45,429.80 against plaintiff, Howard N. Feist, Jr., under the authority of section 6672 of the Internal Revenue Code of 1954, as amended1 (I.R.C.). This assessment was based on plaintiff's asserted liability for a penalty...

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