In the Matter of H. R. Weissberg Corporation, Debtor. United States of America v. Harry A. Ash, Trustee

GRANT, District Judge.

Appellee was appointed Trustee of the debtor Corporation ordered into Chapter X reorganization proceedings under the Bankruptcy Act. The government filed proofs of claims for taxes in said proceedings, following which appellee was served with a “10-day letter” informing him of proposed assessments as a responsible officer of two subsidiary hotel corporations held by the debtor. The assessments were levied pursuant to Section 6672 of the Internal Revenue Code of 1954 which provides a penalty for failure to pay over withheld taxes in an amount equal to the sum of the…