Harry H. Foiles v. United States of America, and Third-Party v. Alphonse T. Indrelunas, Third-Party

LARAMORE, Senior Judge.

This is an appeal by the United States of America, originally the third-party plaintiff, from the jury verdict and judgment in the District Court for the Northern District of Illinois, in favor of Alphonse T. Indrelunas, originally the third-party defendant. The decision of the lower court, pursuant to the verdict of the jury, was that defendant, the president of A. T. I. Trucking Corporation, was not liable for the 100 percent penalty assessed against him for his alleged willful failure to pay over withholding taxes due for 1960-1962 from the said A. T. I. Trucking…