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FIDELITY BANK, N. A. v. UNITED STATES

No. 77-1972.

616 F.2d 1181 (1980)

FIDELITY BANK, N. A., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant, v. FIDELITY BANK, N. A., Defendant on Counterclaim-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided March 6, 1980.

Rehearing Denied April 22, 1980.

Attorney(s) appearing for the Case

Murray S. Horwitz, Atty., Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Michael L. Paup, Attys., Dept. of Justice, Washington, D. C., with him on brief; Larry Patton, U. S. Atty., Oklahoma City, Okl., of counsel), for the United States.

Michael E. Krasnow, Oklahoma City, Okl., for Fidelity Bank, N.A.

Before SETH, Chief Judge, and BARRETT and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

CDI Homes, Inc., a construction company, failed to pay $36,150.42 in income and Federal Insurance Contribution Act (FICA) taxes it withheld from wages paid to its employees during the second quarter of 1973. The Commissioner assessed against Fidelity Bank, N.A., a lender to CDI, a penalty in the amount of one hundred percent of the withholding taxes owed by CDI, relying upon I.R.C. § 6672. Fidelity paid $381.23 of the amount assessed and...

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