Tsouprake v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

KEHOE, District Judge.

THIS CAUSE came before the Court for a non-jury trial, at which time the Court considered the argument of counsel and the introduction of testimony and other evidence. Having reviewed the file and being otherwise fully advised in the premises, the Court makes the following findings of fact and conclusions of law.

FINDINGS OF FACT

1. During the second and third quarter of 1984 and the first quarters of 1985, Fire Tech, Inc. (hereinafter the “Corporation” or “Fire Tech”) failed to pay to the United States Treasury income and FICA taxes…