Emil Horwitz v. United States

Plaintiff brought an action in the district court for the refund of a 100% penalty assessed and levied against him in the amount of $2,099.14 pursuant to Section 2707(a) of the Internal Revenue Code of 1939.1 *The district court found *878that the plaintiff was the sole active officer, as well as sole owner of the voting stock, of two corporations with retail sales operations in sixteen cities directed from a New York office; that he made all decisions as to payment of corporate bills, including tax liabilities, and that he willfully failed to pay over the income taxes and Federal Insurance…