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CATERINO v. UNITED STATES

No. 85-1703.

794 F.2d 1 (1986)

Cosmo J. CATERINO, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided June 4, 1986.

As Amended on Denial of Rehearing July 15, 1986.

Attorney(s) appearing for the Case

Gary S. Matsko with whom Davis, Malm & D'Agostine, Boston, Mass., was on brief, for plaintiff, appellant.

Murray S. Horwitz, Tax Div., Dept. of Justice, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D.C., and William F. Weld, U.S. Atty., Boston, Mass., were on brief, for defendant, appellee.

Before BREYER, Circuit Judge, ALDRICH and ROSENN, Senior Circuit Judges.

ROSENN, Senior Circuit Judge.

This appeal raises the factually difficult issue of third-party liability for income and social security taxes that an employer has withheld from the wages of employees but failed to remit to the federal government. Northerlin Company, Inc., the employer, withheld approximately $500,000 for the period from January 1, 1973, through June 30, 1974, but did not transmit the money to the Government. Cosmo J. Caterino (the taxpayer), individually...

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