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SIMPSON v. U.S.

Nos. CV-84-2364, CV-84-3097, CV-84-4637.

664 F.Supp. 43 (1987)

Edward SIMPSON, Jr., Plaintiff, v. UNITED STATES of America, Defendant, v. Thomas BYRAM, Arnold Feinstein, Frank Leeds, Martin Haubrich, Hank McManus, V. Simpson Turner, Howard O. Patterson, Miriam Corbett, Theodore V. Seiler, Gilbert Baker, David Benke and Henry Singer, Counterclaim Defendants. Henry SINGER, Plaintiff, v. UNITED STATES of America, Defendant. Thomas L. BYRAM, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. New York.

June 30, 1987.

Attorney(s) appearing for the Case

Deborah S. Meland, Tax Div., U.S. Dept. of Justice, Washington, D.C., for the U.S.

Nolan C. Leake, King & Spalding, Atlanta, Ga., for Edward Simpson, Jr.

George L. Barnett, Mazur, Carp & Barnett, New York City, for Thomas Byram.

Larry Kars, New York City, for Arnold Feinstein.

Richard D. Koppenaal, MacDonald, Jaekel, Seavers & Ford, Ridgewood, N.J., for Frank Leeds.

Robert J. Costello, Phelan & Costello, P.C., New York City, for Martin Haubrich.

Remo Tinti, New York City, for Hank McManus, V. Simpson Turner, Howard O. Patterson, Miriam Corbett, and Theodore V. Seiler.

Gilbert Baker, pro se.

Adeline P. Malone, Summit Rovins & Feldesman, New York City, for David Benke.

Arthur Pelikow, New York City, for Henry Singer.

MEMORANDUM AND ORDER

GLASSER, District Judge:

The cross motions for summary judgment in these consolidated actions present the question whether certain taxpayers ought to be liable to pay the 100% penalty prescribed by 26 U.S.C. § 6672(a). That statute provides:

General rule.—Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails...

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