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FIRST NAT. BANK IN PALM BEACH v. UNITED STATES

No. 76-3309.

591 F.2d 1143 (1979)

FIRST NATIONAL BANK IN PALM BEACH, Executor of the Will of Frederick S. Holmes, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, J. W. Perry, Third-Party Defendant.

United States Court of Appeals, Fifth Circuit.

March 23, 1979.

Attorney(s) appearing for the Case

David S. Meisel, Robert O. Rogers, Palm Beach, Fla., for plaintiff-appellant.

Robert W. Rust, U. S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Martin B. Whitaker, Atty., Tax Div., Refund Trial Sec. No. 2, Dept. of Justice, Gilbert E. Andrews, Acting Chief, Appellate Section, Dept. of Justice, William A. Friedlander, Richard W. Perkins, Libero Marinelli, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., for the U. S.

Before GEWIN, GEE and RUBIN, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

The primary question presented by this appeal is whether the IRS is required to apply partial deposits made because of liability for withholding taxes by an employer corporation, Armstrong Building Corporation, but without description of the debt to which they are to apply, solely to the corporation's outstanding withholding liability rather than to penalties and interest later assessed.

First National Bank in Palm Beach and...

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