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HOLCOMB v. UNITED STATES

Nos. 78-1748, 78-1754.

622 F.2d 937 (1980)

John G. HOLCOMB and Ruth E. Holcomb, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 25, 1980.

Rehearing Denied May 13, 1980.

Attorney(s) appearing for the Case

William F. Kolbe, Racine, Wis., for plaintiffs-appellants.

Karl P. Fryzel, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before FAIRCHILD, Chief Judge, TONE, Circuit Judge, and LEIGHTON, District Judge.

FAIRCHILD, Chief Judge.

This case involves a 100% penalty assessment levied against John and Ruth Holcomb (Taxpayers) under § 6672 of the Internal Revenue Code of 1954 for failure to pay withholding taxes due from the corporation of which they were officers.

This is the second time this case has been before this court. In the first appeal, reported at 543 F.2d 1185 (7th Cir. 1976), we reversed the summary judgment granted...

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