Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-Party

U.S. Court of Appeals, Second Circuit · Decided 1974-10-15

Cited by 153 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

*508 HAYS, Circuit Judge: In April 1969 the IRS assessed appellants $163,613.35 in penalties pursuant to 26 U.S.C. § 6672 (1970) for failure to collect and pay over to the United States taxes withheld from employees of H…

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