NEW TERMINAL STEVEDORING, INC. v. M/V BELNOR

Civ. A. Nos. 86-0274-Mc-A, 87-3031-A.

728 F.Supp. 62 (1989)

NEW TERMINAL STEVEDORING INC., Plaintiff, v. M/V BELNOR, et al., Defendants. TRUSTEES OF MARITIME ASSOCIATION—ILA PENSION WELFARE & VACATION TRUST, et al., Plaintiffs, v. NEW TERMINAL STEVEDORING, INC. Defendant, v. M/V BELNOR, et al., Defendants/Trustees, v. UNITED STATES of America, Intervenor.

United States District Court, D. Massachusetts.

June 14, 1989.


Attorney(s) appearing for the Case

Nance Lyons, Comras & Jackman, P.A., Boston, Mass., for Trustees of Maritime Assoc. et al.

Astrid Glynn, Glynn Assoc., Boston, Mass., for New Terminal Stevedoring.

Edward Williamson, Dow, Corluon & Friedman, Houston, Tex., Texas Counsel.

Mary Keane, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Alexander, Whiteside, Putnam, Bell & Russell, Boston, Mass., for M/V Belnor et al.


MEMORANDUM AND ORDER

BAILEY ALDRICH, Senior Circuit Judge*, sitting by designation.

This is an unusual case involving the application of 26 U.S.C. § 66721 and a claim that the IRS should credit a payment specifically against a corporate taxpayer's liability for failure to pay over sums withheld from employees' wages pursuant to 26 U.S.C. §§ 3102(a) and 3402(a). Jurgen Schroder, a so...

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