Solomon Rosenberg v. United States

KAUFMAN, Circuit Judge.

This is an action against the United States for the recovery of $200, paid in partial satisfaction of a 100% civil penalty imposed for the fraudulent evasion of federal excise taxes. On cross-motions for summary judgment, the District Court determined that the penalty was valid and dismissed the plaintiff’s complaint. Challenging the statutory foun dation for the imposition of the penalty, plaintiff has brought this appeal. 1

The relevant facts are not in dispute. For the period in question, Rosenberg was a principal officer of Ross-Reines Manhattan Furs, Inc., a retail…