PURDY CO. OF ILLINOIS v. U.S.

No. 86-1321.

814 F.2d 1183 (1987)

The PURDY COMPANY OF ILLINOIS, an Illinois Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 11, 1987.


Attorney(s) appearing for the Case

Matthew J. Iverson Abramson & Fox, Chicago, Ill., for plaintiff-appellant.

Jane S. Kimball, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before BAUER, Chief Judge, and CUDAHY and RIPPLE, Circuit Judges.


CUDAHY, Circuit Judge.

This appeal involves a claim by The Purdy Company of Illinois (the "taxpayer") against the United States and a counterclaim by the United States, regarding the alleged liability of the taxpayer under 26 U.S.C. § 6672(a) (1982), as a "responsible person" for the payment over to the government of federal employment taxes withheld from the wages of employees of Nick Pavletic Pontiac, Inc. ("Pontiac"). The district court entered judgment against...

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