United States v. Mr. Hamburg Bronx Corporation

LEIBELL, District Judge.

This is an action by the Federal Government to enforce certain tax liens which it has assessed and filed against the defendant, “Mr. Hamburg-Bronx Corporation”, for social security and income taxes, withheld by that corporation from the wages of its employees under the provisions of the tax withholding statute, T. 26 U.S.C. § 3402, formerly § 1622, and for social security taxes due from Hamburg as the employer. The Hamburg corporation had failed to pay over to the Government the taxes it withheld from its employees and failed to pay its own share of the Federal Social…