GOEBERT v. UNITED STATES

Civ. A. No. 74-774.

412 F.Supp. 356 (1976)

Donald F. U. GOEBERT v. UNITED STATES of America.

United States District Court, E. D. Pennsylvania.

January 28, 1976.


Attorney(s) appearing for the Case

Ronald F. Kidd of Duane, Morris & Heckscher, Philadelphia, Pa., for plaintiff.

Robert E. J. Curran, U. S. Atty. by C. Oliver Burt, III, Philadelphia, Pa., Scott P. Crampton, Asst. Atty. Gen., Tax Div., by Thomas M. Lawler, Jr., U. S. Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM AND ORDER

CAHN, District Judge.

Plaintiff, Donald F. U. Goebert, has brought this civil action against the United States for a tax refund. The United States had assessed the plaintiff for a one hundred percent civil penalty in the amount of $4,137.58 for failure to pay federal income taxes withheld in 1970 from employees of Americraft Products, Inc. (API). The plaintiff paid $50 on account of the assessment and

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