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DOUGHERTY v. UNITED STATES

Civ. No. 69-118S.

327 F.Supp. 202 (1971)

Richard E. DOUGHERTY, Plaintiff, v. UNITED STATES of America, Defendant and Third-Party Plaintiff, v. Leo BROWN, Jr., Third-Party Defendant.

United States District Court, D. South Dakota, S. D.

May 24, 1971.

Attorney(s) appearing for the Case

Ronald W. Banks, of Costello, Porter, Hill, Banks & Nelson, Rapid City, S. D., for plaintiff.

William V. McPherson, Jr., Dept. of Justice, Washington, D. C., for defendant and third-party plaintiff.

Steven L. Jorgensen, Sioux Falls, S. D., for third-party defendant.

MEMORANDUM DECISION

NICHOL, Chief Judge.

This is an action by the plaintiff to recover $58.53 paid by him as a 100 per cent penalty tax with respect to social security and federal income taxes withheld from the employees of Wheel Sports, Inc., during the tax quarters ended September 30, 1965, September 30, 1966, and December 31, 1966. The defendant has counterclaimed for the unpaid balance due from Dougherty on the total assessment of $7,633.69 and has filed...

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