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SPIVAK v. UNITED STATES

No. 62 Civ. 3503.

254 F.Supp. 517 (1966)

Ben D. SPIVAK and David S. Shapiro, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

May 2, 1966.

Attorney(s) appearing for the Case

Myron L. Shapiro, New York City, for plaintiffs.

Robert M. Morgenthau, U. S. Atty., Southern Dist. of New York, for defendant, Laurence Vogel, Irwin B. Robins, Asst. U. S. Attys., of counsel.

LEVET, District Judge.

This is a controversy concerning so-called "100% penalties" pursuant to Sections 6672, 6671(b), Internal Revenue Code of 1954. The government has made 100% penalty assessments against plaintiffs by reason of allegedly unpaid income withholding and FICA ("social security") taxes due for the first quarter of 1955 and the first quarter of 1956 from Lincoln Industries, Inc., a corporation of which the plaintiffs were officers. Plaintiffs paid what...

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