UNITED STATES v. DAVIS

No. 84 C 7535.

614 F.Supp. 957 (1985)

UNITED STATES of America, Plaintiff, v. Bayard C. DAVIS, Defendant.

United States District Court, N.D. Illinois, E.D.

July 25, 1985.


Attorney(s) appearing for the Case

D. Patrick Mullarkey, Marilla Lane Ross, U.S. Dept. of Justice, Tax Div., Washington, D.C., Mary Rigdon, Asst. U.S. Atty., Chicago, for plaintiff.

Michael J. Higgins, Stone, McGuire & Benjamin, Chicago, for defendant.


MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

Bayard Davis ("Davis"), president and treasurer of Sensor Dynamics ("Sensor"), has moved to dismiss the First Amended Complaint (the "Amended Complaint") filed by the United States in this withholding tax penalty assessment action under 26 U.S.C. § 6672(a) (all sections of Title 26, the Internal Revenue Code ("Code"), will be cited "Section —").1 For the reasons...

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