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IN RE ENERGY RESOURCES CO., INC.

Nos. 87-1896, 88-1175.

871 F.2d 223 (1989)

In re ENERGY RESOURCES CO., INC., Debtor. INTERNAL REVENUE SERVICE, Plaintiff, Appellant, v. ENERGY RESOURCES CO., INC., Defendant Appellee. In re NEWPORT OFFSHORE, LTD., Debtor. UNITED STATES of America, Plaintiff, Appellee, v. NEWPORT OFFSHORE, LTD., Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided March 31, 1989.

Attorney(s) appearing for the Case

Gary D. Gray, Tax Div., Dept. of Justice, Washington, D.C., with whom William S. Rose, Jr., Asst. Atty. Gen., Frank L. McNamara, Jr., U.S. Atty., Boston, Mass., Gary R. Allen and Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D.C., were on brief for I.R.S.

Guy B. Moss with whom Widett, Slater & Goldman, P.C., Boston, Mass., was on brief, for Energy Resources Co., Inc.

Matthew J. McGowan with whom Salter, McGowan, Swartz & Holden, Incorporated, Providence, R.I., were on brief, for Newport Offshore, Ltd.

Gary D. Gray, Tax Div., Dept. of Justice, Washington, D.C., with whom William S. Rose, Asst. Atty. Gen., Lincoln C. Almond, U.S. Atty., Providence, R.I., Gary R. Allen and Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D.C., were on brief, for U.S.

Before BOWNES and BREYER, Circuit Judges, and CAFFREY, Senior District Judge.

BREYER, Circuit Judge.

The Internal Revenue Code requires employers to withhold from their employees' paychecks money representing employees' personal income taxes, unemployment insurance and social security taxes that those employees owe or will owe the government. 26 U.S.C. §§ 3102(a), 3402(a) (1982). Because federal law requires employers to hold these funds in "trust for the United States," 26 U.S.C. § 7501(a) (1982), these taxes are commonly referred...

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