453 F2d 1377 Sinclair v. United States
453 F.2d 1377
72-1 USTC P 9249
Philip SINCLAIR, Plaintiff and Appellant,
UNITED STATES of America, Defendant and Appellee,
Louis D. PIERCE and Morton J. Archer, Third-Party Defendants.
United States Court of Appeals,
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.
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.