VAN DUSEN, District Judge.
This is a civil action to obtain judgment for an unpaid penalty from the defendant, a corporate officer, for wilfully failing to pay over withholding taxes of the Philadelphia Brewery Company (hereinafter referred to as "Company") for the second quarter of 1948 (ending 7/31/48) in the amount of $6,538.70, plus interest from 8/31/54. The action is predicated on §§ 2707(a) and 2707 (d)
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