453 F2d 1377 Sinclair v. United States

453 F.2d 1377

72-1 USTC P 9249

Philip SINCLAIR, Plaintiff and Appellant,
v.
UNITED STATES of America, Defendant and Appellee,
v.
Louis D. PIERCE and Morton J. Archer, Third-Party Defendants.

No. 25927.

United States Court of Appeals,
Ninth Circuit.

Feb. 9, 1972.

Thomas N. Fat (argued), William M. Bitting, of Hill, Farrer & Burrill, Los Angeles, Cal., for plaintiff-appellant.

Gordon Gilman, Dept. of Justice (argued), William D. Keller, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before CHAMBERS, CARTER and CHOY, Circuit Judges.

PER CURIAM:

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1

In this case where a tax refund was sought, issues of fact were resolved against Sinclair.

2

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.

3

The trial court's findings were not clearly erroneous.

4

Judgment affirmed.