United States v. O'Dell

PICARD, District Judge.

The government herein sues defendant personally to collect certain social security taxes that were assessed against the Howie Company for which he became trustee. The action is under Section 3710(a) and (b), 26 U.S.C.A. Int.Rev.Code, and is personal because it is claimed that when levy and demand were made on defendant by the Collector of Internal Revenue he had property or rights to property in his possession subject to distraint which he refused to surrender.

The facts have been stipulated.

The Howie Company in 1941 was bankrupt and had been for some time. It owed the…