United States v. Mortell

WILL, District Judge.

This is an action by the United States for the collection of taxes withheld by the defendant as an employer under the laws relating to the withholding of income taxes of employees, the Federal Contribution Act and the Federal Unemployment Tax Act. The government seeks *707entry of partial summary judgment in its favor, respecting the amounts claimed to be due and owing from the third quarter, 1951, and the first and second quarters of 1953.

Defendant admits that he is an employer under the relevant statutory provisions and agrees that the government’s computation of the amount…