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PIKE v. UNITED STATES

No. 439, Docket 83-6123.

723 F.2d 232 (1983)

John W. PIKE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided December 1, 1983.

Attorney(s) appearing for the Case

Kenneth M. Hart, Townley & Updike, New York City, for plaintiff-appellant.

Jordan Stanzler, Asst. U.S. Atty., New York City (Rudolph W. Giuliani, U.S. Atty., Peter C. Salerno, Asst. U.S. Atty., New York City, on brief), for defendant-appellee.

Before LUMBARD, WINTER and PRATT, Circuit Judges.

PER CURIAM:

We affirm Judge Metzner's decision, 563 F.Supp. 428, that appellant Pike is liable as the responsible person under 26 U.S.C. § 6672 for the third quarter 1974 taxes and for the 1975 assessment substantially for the reasons stated by him.

In addition, we reject appellant's claim that the $38,829.04 collected by the IRS between 1973 and 1975 should be credited to the assessment against Pike. When taxes have...

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