LARSON v. UNITED STATES

Civ. A. No. 69-C-462.

340 F.Supp. 1197 (1972)

Lee LARSON, Plaintiff, v. UNITED STATES of America, Defendant and Third-Party Plaintiff, v. Clifford A. SMITH et al., Third-Party Defendants.

United States District Court, E. D. Wisconsin.

May 8, 1972.


Attorney(s) appearing for the Case

Richard R. Teschner, Peter J. Letten-berger and Ross R. Kinney, Milwaukee, Wis., for plaintiff; Richard N. Hunter, Waukesha, Wis., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Nestor M. Nicholas and Donald R. Anderson, Attys., Dept. of Justice, Washington, D. C., and David J. Cannon, U. S. Atty., Milwaukee, Wis., for defendant and third-party plaintiff.

Aaron E. Goodstein, Milwaukee, Wis., and Harvey C. Flodin and Charles W. Davis, Chicago, Ill., for third-party defendant Clifford A. Smith.

Alexander Hopp, Sheboygan, Wis., for third-party defendant Allen L. Kovacic.

Robert A. Schnur and John R. Sapp, Milwaukee, Wis., for third-party defendant Wilbert E. Geer.

Paul P. Lipton, Milwaukee, Wis., for third-party defendant James R. Richards.

Donald E. Koehn, Sheboygan Falls, Wis., for third-party defendant, Neil W. Vander Ploeg.

John M. Byers and James Ward Rector, Jr., Milwaukee, Wis., for third-party defendant Robert C. Willey.

Benn S. DiPasquale, Milwaukee, Wis., for third-party defendant Jack W. Mahnke.

Richard S. Gibbs, Clay R. Williams, and John R. Hoaglund, Jr., Milwaukee, Wis., for third-party defendant Nicholas J. Vella.


MEMORANDUM AND ORDER

REYNOLDS, Chief Judge.

This is a tax refund action. The Internal Revenue Service ("IRS") determined that Stylecraft Homes, Inc., and Great Lakes Homes, Inc., did not pay over employment taxes for certain quarters in 1965 and 1966. Consequently, the IRS, acting pursuant to 26 U.S.C.A. § 6672, assessed a 100% penalty in the amount of $85,853 against Lee Larson as a person responsible to collect and pay over the taxes on behalf of...

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