Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party , 453 F.2d 1377 ( 1972 )
Menu:
-
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:
1In this case where a tax refund was sought, issues of fact were resolved against Sinclair.
2At 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.
3The trial court's findings were not clearly erroneous.
4Judgment 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