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CLINE v. U.S.

No. 92-1139.

997 F.2d 191 (1993)

Boyd L. CLINE, Plaintiff and Counterclaim Defendant-Appellee, v. UNITED STATES of America, Defendant and Counterclaim Plaintiff-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided June 29, 1993.

Attorney(s) appearing for the Case

Keith M. Aretha and Neill T. Riddell (argued and briefed), Eames, Wilcox, Mastej, Bryant, Swift & Riddell, Detroit, MI, for Boyd L. Cline, plaintiff-appellee.

Francis L. Zebot, Asst. U.S. Atty., Office of the U.S. Atty., Detroit, MI; Stephen T. Lyons, Trial Atty., U.S. Dept. of Justice, Tax Div.; Gary R. Allen, Acting Chief (briefed), Richard Farber, Kevin M. Brown and Sally Schornstheimer (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for the U.S., defendant-appellant.

Before: JONES and GUY, Circuit Judges; and LIVELY, Senior Circuit Judge.

LIVELY, Senior Circuit Judge.

In this case the Internal Revenue Service (IRS) assessed three officers of a corporation for the amount of employee income taxes and the employee portion of social security taxes that the corporation had withheld from employees' wages but had failed to pay over to the government. Section 6672 of the Internal Revenue Code of 1954 (the Code), 26 U.S.C. § 6672, imposes a "penalty" equal in...

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