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Werner v. United States

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT


decided: April 11, 1975.

HOWARD M. WERNER, PLAINTIFF-APPELLANT,
v.
UNITED STATES OF AMERICA, DEFENDANT AND THIRD-PARTY PLAINTIFF-APPELLEE, V. HUGO BUA, FRANK ALESI AND ROBERT SMITH, THIRD-PARTY DEFENDANTS

Appeal from a judgment of the United States District Court for the District of Connecticut, M. Joseph Blumenfeld, Judge, holding appellant responsible for unpaid taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc.

Friendly and Feinberg, Circuit Judges, and Bartels, District Judge.*fn*

Author: Per Curiam

Howard M. Werner appeals from a judgment of the District Court for the District of Connecticut holding him responsible as a person in ultimate control of the corporation under 26 U.S.C. ยง 6672 for taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc. for the third and fourth quarters in 1967. We affirm on the basis of the opinion below, reported at 374 F. Supp. 558 (D. Conn., 1974), and upon the additional authority of Adams v. United States, 504 F.2d 73 (7th Cir., 1974); Mueller v. Nixon, 470 F.2d 1348 (6th Cir., 1972), cert. denied, 412 U.S. 949, 37 L. Ed. 2d 1001, 93 S. Ct. 3011 (1973); Pacific National Insurance Co. v. United States, 422 F.2d 26 (9th Cir.), cert. denied, 398 U.S. 937, 90 S. Ct. 1838, 26 L. Ed. 2d 269 (1970).


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