United States v. First National Bank of Circle

U.S. Court of Appeals, First Circuit · Decided 1981-08-07

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From the opinion

SCHWARZER, District Judge: The United States brought this action under Section 3505(b) of the Internal Revenue Code, 26 U.S.C. § 3505 (b), to collect from the First National Bank of Circle (Bank) the unpaid withholding and Federal Insurance Contribution Act (F.I.C.A.) taxes owed by Fort Belknap B…

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