U.S. v. VESPE

No. 88-5135.

868 F.2d 1328 (1989)

UNITED STATES of America v. Basil VESPE, David L. Padrutt and Alex Fein, a/k/a Alex Feinman. Appeal of Basil VESPE.

United States Court of Appeals, Third Circuit.

Decided February 28, 1989.


Attorney(s) appearing for the Case

Michael T. Grimes (argued), Grimes & Grimes, Philadelphia, Pa., for appellant.

Howard M. Solomon (argued), Jonathan S. Cohen, Gary R. Allen, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Jerome L. Merin, U.S. Atty's. Office, Newark, N.J., for appellee U.S.

Before BECKER, HUTCHINSON and SCIRICA, Circuit Judges.


OPINION OF THE COURT

HUTCHINSON, Circuit Judge.

Section 6672 of the Internal Revenue Code permits the government to collect from a "responsible" person who willfully fails to pay employment taxes an amount equal to the unpaid taxes. 26 U.S.C.A. § 6672 (West Supp.1988). The government assessed Basil Vespe under this provision for the unpaid employment taxes of Vespe the Versatile/Southern Division, Inc. (Vespe the Versatile) for the second quarter of...

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