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SADOWSKI v. U.S.

Civ. A. No. 86-5481.

687 F.Supp. 966 (1988)

Linda L. SADOWSKI v. UNITED STATES of America v. Conrad A. SADOWSKI Third-party Defendant.

United States District Court, E.D. Pennsylvania.

May 10, 1988.

Attorney(s) appearing for the Case

Robert D. Katzenmayer, Reading, Pa., for plaintiff.

J. Michael Morrissey, Wyomissing, Pa., for defendant.

FINDINGS OF FACT, DISCUSSION, CONCLUSIONS OF LAW, AND ORDER

HUYETT, District Judge.

Plaintiff, Linda L. Sadowski (now Linda Kemmerer), brought this civil action against the United States of America for a tax refund. The United States had assessed the plaintiff for a one hundred percent civil penalty pursuant to 26 U.S.C. § 6672 for failure to pay federal income taxes withheld during the third quarter of 1980 through the third quarter of 1982 from employees...

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