[DOWNLOAD] "Braden v. United States" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free

February 24, 2021

eBook details

Title: Braden v. United States
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 21, 1971
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 52 KB

Description

This action was instituted by Robert J. Braden, the sole owner of a corporation, against the United States to recover amounts paid on a penalty assessed against him for failure to pay over to the United States federal income and social security taxes withheld from the wages of the corporations employees, in violation of Section 6672 of the Internal Revenue Code of 1954, 26 U.S.C. Â§ 6672 (1964). The Government interpleaded the Appellant, an officer of the corporation during all relevant periods, as a third-party defendant, alleging that he was equally liable, with Braden, for the penalty. The case was tried without a jury; the District Court held in favor of the Government and entered judgment against Braden and the Appellant, 318 F. Supp. 1189. Braden has not appealed the adverse decision; the Appellant has. The sole issue he raises is whether there is sufficient evidence on the whole record to support the District Courts findings.