Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party , 453 F.2d 1377 ( 1972 )


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  • 453 F.2d 1377

    72-1 USTC P 9249

    Philip SINCLAIR, Plaintiff and Appellant,
    v.
    UNITED STATES of America, Defendant and Appellee,
    v.
    Louis D. PIERCE and Morton J. Archer, Third-Party Defendants.

    No. 25927.

    United States Court of Appeals,
    Ninth Circuit.

    Feb. 9, 1972.

    Thomas N. Fat (argued), William M. Bitting, of Hill, Farrer & Burrill, Los Angeles, Cal., for plaintiff-appellant.

    Gordon Gilman, Dept. of Justice (argued), William D. Keller, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee.

    Before CHAMBERS, CARTER and CHOY, Circuit Judges.

    PER CURIAM:

    1

    In this case where a tax refund was sought, issues of fact were resolved against Sinclair.

    2

    At issue were whether Sinclair as treasurer of the National 8-Ball Association was a person responsible (duty bound) to pay withholding taxes to the Internal Revenue Service and whether his failure to make the company's required payment was wilful.

    3

    The trial court's findings were not clearly erroneous.

    4

    Judgment affirmed.

Document Info

Docket Number: 25927

Citation Numbers: 453 F.2d 1377

Judges: Carter, Chambers, Choy, Per Curiam

Filed Date: 2/9/1972

Precedential Status: Precedential

Modified Date: 8/4/2023