United States v. Algernon Blair, Inc.

COLEMAN, Circuit Judge:

The District Court granted summary judgment against Algernon Blair, Inc. for income tax and FICA withholding tax in the amount of $49,375.66 plus interest, § 3505(b) of the Internal Revenue Code of 1954 (as effective January 1, 1967). 1

Blair initially moved to dismiss the Government’s complaint on the ground that § 3505(b) is unconstitutional. Upon the denial of this motion the Government took depositions and moved for a summary judgment, which was granted. We affirm.

Blair was the prime contractor on two projects, one in Montgomery, Alabama, and one in Fort Jackson,…