Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party
U.S. Court of Appeals for the Third Circuit
Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party, 453 F.2d 1377 (3d Cir. 1972)
29 A.F.T.R.2d (RIA) 72
Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party
Opinion
In this case where a tax refund was sought, issues of fact were resolved against Sinclair.
At issue were whether Sinclair as treasurer of the National 8-Ball Association was a person responsible (duty bound) to pay withholding taxes to the Internal Revenue Service and whether his failure to make the company’s required payment was wilful.
The trial court’s findings were not clearly erroneous.
Judgment affirmed.
Reference
- Full Case Name
- Philip SINCLAIR, Plaintiff and Appellant, v. UNITED STATES of America, Defendant and Appellee, v. Louis D. PIERCE and Morton J. Archer, Third-Party Defendants
- Status
- Published