OPINION
TEHAN, Chief Judge.
Income and social security taxes withheld by Pan American Motel, Inc. and Pan American Club, Inc. from the wages of their employees for December, 1961 were not paid over to the government. This case presents the question of ascertainment of those personally liable for the failure to pay those taxes. Assessments of a 100% penalty were made by the Commissioner of Internal Revenue under § 6672, Title 26 U.S.C. against William...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.