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GARSKY v. UNITED STATES

No. 78-2190.

600 F.2d 86 (1979)

Jerome L. GARSKY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee and Third-Party Plaintiff, v. Ralph BITTERS, Third-Party Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 14, 1979.

Attorney(s) appearing for the Case

Andrew O. Riteris, Milwaukee, Wis., for plaintiff-appellant.

William A. Friedlander, Dept. of Justice, Tax Div., Washington, D. C., for defendant-appellee.

Before PELL and WOOD, Circuit Judges, and KIRKLAND, Senior District Judge.

KIRKLAND, Senior District Judge:

The principal issue before us on this appeal is whether a "responsible person" who has knowledge of payments to other creditors after he was aware of the failure of his company to pay over employment taxes withheld for a prior quarter may be assessed a penalty equal to the amount of taxes pursuant to Section 6672 of the Internal Revenue Code, 26 U.S.C. § 6672, notwithstanding the fact that the withheld funds have been dissipated...

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