Summary
holding defendant liable for withholding taxes even though defendant was not an officer, shareholder or director
Summary of this case from Angelo Tomasso v. Armor Construction Paving, Inc.Opinion
No. 731, Docket 74-2166.
Argued March 3, 1975.
Decided April 11, 1975.
Louis Noah Forman, New York City (Joseph Neiman, Newington, Conn., of counsel), for plaintiff-appellant.
Jeffrey S. Blum, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup and Jeffrey S. Blum, Tax Div., Dept. of Justice, Washington, D.C., on the brief, Peter C. Dorsey, U.S. Atty. for the District of Connecticut, and Henry S. Cohn, Asst. U.S. Atty., of counsel), for defendant and third-party plaintiff-appellee.
Appeal from a judgment of the United States District Court for the District of Connecticut, M. Joseph Blumenfeld, Judge, holding appellant responsible for unpaid taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc.
Howard M. Werner appeals from a judgment of the District Court for the District of Connecticut holding him responsible as a person in ultimate control of the corporation under 26 U.S.C. § 6672 for taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc. for the third and fourth quarters in 1967. We affirm on the basis of the opinion below, reported at 374 F.Supp. 558 (D.Conn., 1974), and upon the additional authority of Adams v. United States, 504 F.2d 73 (7th Cir., 1974); Mueller v. Nixon, 470 F.2d 1348 (6th Cir., 1972), cert. denied, 412 U.S. 949, 93 S.Ct. 3011, 37 L.Ed.2d 1001 (1973); Pacific National Insurance Co. v. United States, 422 F.2d 26 (9th Cir.), cert. denied, 398 U.S. 937, 90 S.Ct. 1838, 26 L.Ed.2d 269 (1970).