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UNITED STATES v. FRIEDMAN

No. 83-1999.

739 F.2d 252 (1984)

UNITED STATES of America, Plaintiff, v. Allen D. FRIEDMAN, Defendant and Third-Party Plaintiff, v. James C. LEWIS and National Homes Construction Corporation, Third-Party Defendants. UNITED STATES of America, Cross-Claim Plaintiff-Appellee, v. NATIONAL HOMES CONSTRUCTION CORPORATION, Cross-Claim Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided July 10, 1984.

As Amended on Denial of Rehearing August 31, 1984.

Attorney(s) appearing for the Case

Gregory E. Norwell, Defrees & Fiske, Chicago, Ill., for cross-claim defendant-appellant.

Wynette J. Hewett, Atty. Tax Div., Tax Div., Dept. of Justice, Washington, D.C., for cross-claim plaintiff-appellee.

Before WOOD, CUDAHY, and FLAUM, Circuit Judges.

FLAUM, Circuit Judge.

The district court in this case held National Homes Construction Corporation liable for unpaid withholding taxes pursuant to section 3505(a)1 of the Internal Revenue Code of 1954. Under section 3505(a), any third party who pays wages directly to the employees of an employer is liable for the taxes required to be withheld from those wages. This appeal raises the issue of whether the government's claim against National...

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