Bernardi v. United States

Full title: JOSEPH L. BERNARDI, PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA…

Court: United States Court of Appeals, Seventh Circuit

Date published: Dec 23, 1974

507 F.2d 682 (7th Cir. 1974)

Opinion

Nos. 74-1395 and 74-1396.

Heard November 6, 1974.

Decided December 23, 1974. Rehearing Denied January 16, 1975.

Douglas L. Barnes, Samuel E. Hirsch, Chicago, Ill., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., F. Arnold Heller, Atty., Tax Div., Dept. of Justice, Washington, D.C., Warren L. Schmidt, Chicago, Ill., for defendant-appellee.

Appeal from the United States District Court for the Northern District of Illinois.

Before SWYGERT, Chief Judge, MARIS, Senior Circuit Judge,^_ and CUMMINGS, Circuit Judge.

_ Senior Circuit Judge Albert B. Maris of the Third Circuit is sitting by designation.

PER CURIAM.

The principal question presented by this appeal is whether the district court correctly found taxpayers Bernardi and Richter were persons responsible for payment of withheld taxes and that they willfully failed to pay them over to the United States, so that they were liable for penalties under Section 6672 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 6672). The district judge entered findings of fact and conclusions of law in favor of the Government. 74-1 U.S.Tax Cas. ¶ 9170 (N.D.Ill. 1973). We adopt those findings of fact and conclusions of law as our opinion herein.¹

1 See also Harrington v. United States, 504 F.2d 1306 (1st Cir. 1974).

Judgment affirmed.