BARTELS, District Judge.
Motion by plaintiff Ogden M. Sherwood during trial to dismiss the Government's claim upon the ground that the assessment against him for the failure to collect and pay over certain income and Social Security taxes required to be withheld by a corporation of which he was an officer, was a penalty.
Sherwood was secretary-treasurer of a corporation known as Gillmors, Inc. which was forced to discontinue business in July, 1957. During...
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