General Casualty Co. Of America v. United States

RIVES, Circuit Judge.

The District Court entered judgment in favor of appellee and against appellant for $3,129.46, the amount plus accrued interest of certain deductions made by appellee’s principal, B. J. Smith, from his payroll for the last two quarters in 1948. Smith withheld from the salaries and wages of his employees federal insurance contributions taxes in the amount of $376.98 pursuant to the provisions of section 1401(a), and income and withholding taxes in the amount of $2,182.36 under the provisions of section 1622 of the Internal Revenue Code, 26 U.S. C.A. §§ 1401(a), 1622.…