Roy J. McGlothin and Jack J. Surnow, Third-Party v. United States of America, and Third-Party

PHILLIPS, Senior Circuit Judge.

This is an appeal from the judgment of the district court against appellants, pursuant to a jury verdict, holding each appellant liable under Section 6672 of the Internal Revenue Code of 1954 1 for unpaid income and social security taxes withheld from the wages of employees of two corporations for the third quarter of 1973.

Appellant McGlothin filed a motion to waive oral argument and to submit the case on briefs. Appellant Surnow adopted the brief and appendix of McGlothin. The Government also has waived oral argument. Accordingly the case has been submitted to…