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UNITED STATES v. SMILEN

Civ. No. 61-C-178.

224 F.Supp. 233 (1963)

UNITED STATES of America, Plaintiff, v. Harry E. SMILEN, Defendant.

United States District Court E. D. New York.

October 23, 1963.

Attorney(s) appearing for the Case

Joseph P. Hoey, U. S. Atty., Eastern District of New York, for plaintiff.

James N. McCune, Trial Atty., U. S. Dept. of Justice, Washington, D. C., Bernard Wreschner, Jamaica, N. Y. for defendant.

BRUCHHAUSEN, District Judge.

This action was instituted against the individual defendant allegedly a responsible officer of Sunny Vale Stores, Inc., for accrued withholding taxes of $2,277.98.

The issue is whether Harry E. Smilen was a responsible officer as defined in 26 U.S.C.A. § 6671(b), viz.:

"Person defined. — The term `person', as used in this subchapter, includes an officer or employee of a corporation, or a member or employee...

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