UNITED STATES v. HANNAN CO.

No. 79-4003.

639 F.2d 284 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. The HANNAN COMPANY and Hannan South Construction, Inc., Defendants-Appellants.

United States Court of Appeals, Fifth Circuit. Unit B

March 13, 1981.


Attorney(s) appearing for the Case

Lapidus & Stettin, Richard L. Lapidus, Miami, Fla., for defendants-appellants.

Atlee W. Wampler, U. S. Atty., Miami, Fla., Gilbert E. Andrews, Chief, Appellate Section, M. Carr Ferguson, Asst. Atty. Gen., Jonathan S. Cohen and Jo-Ann Horn, Tax Div. D. of J., Washington, D. C., for plaintiff-appellee.

Before HILL and FRANK M. JOHNSON, Jr., Circuit Judges and SCOTT, District Judge.


JAMES C. HILL, Circuit Judge:

The Hannan Company and Hannan South Construction, Inc. [hereinafter appellants] are general contractors who in late 1970 paid substantial sums of money into the payroll account of its electrical subcontractor, Medallion Electric Company. Appellants' purpose in so doing was singular: they sought Medallion's successful completion of a pending mall construction project near Miami, Florida. Undisputed in this case is appellants' knowledge...

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