Dunham v. United States

RULING ON DEFENDANT’S MOTION TO IMPLEAD THE SECOND NATIONAL BANK OF NEW HAVEN

ZAMPANO, District Judge.

This is an action for refund of tax paid pursuant to a penalty assessment under the provisions of 26 U.S.C. §§ 6671(a) and 6672. The assessment arose out of the failure of J. A. Otterbein, Inc., a bankrupt corporation, to pay $10,987.89 in taxes withheld from the wages of its employees. The penalty assessment was made against the plaintiff on the ground that he, as vice-president and treasurer of the corporation, willfully failed to collect and pay over the withheld taxes. The plaintiff made a…