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KENNEDY v. U.S.

No. 91-1657.

965 F.2d 413 (1992)

John T. KENNEDY, Plaintiff, v. UNITED STATES of America, Defendant, Third Party Plaintiff-Appellee, v. Harold C. GATEWOOD, Third Party Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided June 8, 1992.

Attorney(s) appearing for the Case

Richard C. Clark, Kevin J. Young, Thomas H. MacAdam, Clausen, Miller, Gorman, Caffrey & Witous, Chicago, Ill., for plaintiff.

Eileen M. Marutzky, Asst. U.S. Atty., Office of U.S. Atty., Crim. Div., Chicago, Ill., Gary R. Allen, Jonathan S. Cohen, Sara S. Holderness (argued), Douglas W. Snoeyenbos, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for defendant-appellee U.S.

John A. Simonetti (argued), Joel M. Friedman, Grossman & Friedman, Chicago, Ill., for defendant-appellant Harold C. Gatewood.

Before WOOD, Jr. and CUDAHY, Circuit Judges, and GRANT, Senior District Judge.

HARLINGTON WOOD, Jr., Circuit Judge.

The Internal Revenue Service assessed a 100-percent penalty against Harold C. Gatewood and John T. Kennedy as responsible persons of a corporation that failed to pay over federal withholding taxes from employee wages. As a result of a miscalculation, an Internal Revenue Service agent represented to Gatewood's attorney that Gatewood and Kennedy owed a lesser amount of taxes than the government now demands. Gatewood and Kennedy paid...

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