KNUDSEN v. U.S.

No. 1623, Docket 91-6127.

966 F.2d 733 (1992)

Peter S. KNUDSEN, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 10, 1992.


Attorney(s) appearing for the Case

Sherin V. Reynolds, Boca Raton, Fla., for plaintiff-appellant.

Jordan L. Glickstein, Tax Div., U.S. Dept. of Justice, Washington, D.C. (James A. Bruton, Gary R. Allen, David English Carmack, Albert S. Dabrowski, on the brief), for defendant-appellee.

Before: MINER, and WALKER, Circuit Judges, and POLLACK, District Judge.


MILTON POLLACK, Senior District Judge:

A corporate officer claims to have deposited two checks in payment of Federal Insurance Contributions Act ("FICA") taxes for the corporation into a federal depository account authorized to receive such deposits for the Internal Revenue Service ("IRS"). The depository account was with the same bank on which the checks were drawn. There were sufficient funds in the corporation's commercial checking account to cover the two checks...

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