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BROWN v. UNITED STATES

No. 76-2381.

591 F.2d 1136 (1979)

Ralph H. BROWN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Third Party Plaintiff-Appellee, v. Don R. SIBLEY, Third Party Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 23, 1979.

Attorney(s) appearing for the Case

Harry R. Nelson, Shreveport, La., for third party defendant-appellant.

Edward L. Shaheen, U. S. Atty., Shreveport, La., Gilbert E. Andrews, Acting Chief, William A. Friedlander, James E. Crowe, Jr., Attys., App. Section, Dept. of Justice, Washington, D. C., for U. S.

Joel M. Sermons, Shreveport, La., for Brown.

Before GEWIN, GEE and RUBIN, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

Section 6672 of the Internal Revenue Code of 1954, 26 U.S.C. § 6672, provides that responsible persons who "willfully" fail to ensure that their corporation pays federal withholding taxes are liable for a penalty in the amount not paid. This case involves questions concerning the liability of two officers, Ralph H. Brown and Don R. Sibley, of Sibwin, Inc. for penalties under § 6672 because of Sibwin's failure to pay withholding...

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