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UNITED STATES v. DIXIELINE FINANCIAL, INC.

No. 76-3155.

594 F.2d 1311 (1979)

UNITED STATES of America, Appellant, v. DIXIELINE FINANCIAL, INC., Appellee.

United States Court of Appeals, Ninth Circuit.

April 11, 1979.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Daniel F. Ross, Washington, D. C., for appellant.

Edward L. Kane, Haskins, Lewis, Nugent & Newham, La Jolla, Cal., for appellee.

Before MERRILL and HUG, Circuit Judges, and BOHANON, District Judge.

MERRILL, Circuit Judge.

Section 3505(b) of the Internal Revenue Code of 1954 (the Code), 26 U.S.C. § 3505(b),1 imposes liability on one who supplies funds to an employer to enable him to meet a payroll, knowing that the employer does not intend to, or will be unable to pay the taxes required to be withheld and paid to the government. The liability imposed is equal to the amount of tax due and

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