WINTER v. U.S.

Docket Nos. 98-6086(L), 98-6118(XAP).

196 F.3d 339 (1999)

P.J. WINTER, Plaintiff-Counterclaim-Defendant-Appellant-Cross-Appellee, v. UNITED STATES of America, Defendant-Counter-Claimant-Appellee, Internal Revenue Service, Defendant. United States of America, Defendant-Counter-Claimant-Appellee, v. P.J. Winter, Plaintiff-Counterclaim-Defendant-Appellant-Cross-Appellee, Steven J. Romer, Counterclaim-Defendant-Appellee-Cross-Appellant, Rita Romer, Counterclaim-Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided: November 8, 1999.


Attorney(s) appearing for the Case

Steven J. Romer, pro se, Ossining, NY, P.J. Winter, pro se, Mt. Vernon, NY, (Rita Romer, pro se, Mt. Vernon, NY, on the brief) for Counterclaim-Defendants-Appellants.

Jeffrey Oestericher, Assistant United States Attorney, New York, N.Y. (Mary Jo White, United States Attorney for the Southern District of New York, Edward A. Smith, Assistant United States Attorney, New York, NY, of counsel), for Counterclaimant-Appellee.

Before: WINTER, Chief Judge, VAN GRAAFEILAND and PARKER, Circuit Judges.


PARKER, Circuit Judge:

Counterclaim defendants Petrus J. Winter, Steven Romer, and Rita Romer appeal from a judgment of the United States District Court for the Southern District of New York, (Kevin Thomas Duffy, Judge), entered February 19, 1998, finding them personally liable for a tax assessment of $93,592.97 pursuant to 26 U.S.C. § 6672(a) based on the failure of Atlas Protective Services to remit withholding taxes to the Internal Revenue Service as required...

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