Howard M. Werner v. United States of Am., & Third-Party v. Hugo Bua, Third-Party, 512 F.2d 1381 (2d Cir. 1975). · Go Syfert
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Howard M. Werner v. United States of Am., & Third-Party v. Hugo Bua, Third-Party, 512 F.2d 1381 (2d Cir. 1975). Cases Citing This Book View Copy Cite
17 citation events (1 in the last 25 years) across 14 distinct courts.
Strongest positive: Causey v. United States (gamd, 1988-04-13)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Causey v. United States
M.D. Ga. · 1988 · signal: see · confidence high
See Werner v. United States, 374 F.Supp. 558 (D.Conn.1974), aff'd, 512 F.2d 1381 (2d Cir.1975); and Haffa v. United States, 516 F.2d 931 (7th Cir.1975) (section 6672 liability is not limited to those who occupy formal corporate office or traditional employee status, rather it extends to all persons who assume significant control of the disbursal of funds by the debtor corporation).
cited Cited "see" Hegg v. United States
C.D. Cal. · 1977 · signal: see · confidence high
See Werner v. United States, 374 F.Supp. 558 n.1 (D.Conn.1974), aff'd, 512 F.2d 1381 (2d Cir. 1975). .
Retrieving the full opinion text from the archive…
Howard M. Werner
v.
United States of America, and Third-Party v. Hugo Bua, Third-Party
731.
Court of Appeals for the Second Circuit.
Apr 11, 1975.
512 F.2d 1381
Published

512 F.2d 1381

75-1 USTC P 9406

Howard M. WERNER, Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant and Third-Party Plaintiff-Appellee,
v.
Hugo BUA et al., Third-Party Defendants.

No. 731, Docket 74-2166.

United States Court of Appeals, Second Circuit.

Argued March 3, 1975.
Decided April 11, 1975.

Louis Noah Forman, New York City (Joseph Neiman, Newington, Conn., of counsel), for plaintiff-appellant.

Jeffrey S. Blum, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup and Jeffrey S. Blum, Tax Div., Dept. of Justice, Washington, D. C., on the brief, peter C. Dorsey, U. S. Atty. for the District of Connecticut, and Henry S. Cohn, Asst. U. S. Atty., of counsel), for defendant and third-party plaintiff-appellee.

Before FRIENDLY and FEINBERG, Circuit Judges, and BARTELS, District Judge.[*]

PER CURIAM:

1

Howard M. Werner appeals from a judgment of the District Court for the District of Connecticut holding him responsible as a person in ultimate control of the corporation under 26 U.S.C. Sec. 6672 for taxes withheld from the wages of employees of Hugo's Continental Restaurant, Inc. for the third and fourth quarters in 1967. We affirm on the basis of the opinion below, reported at 374 F.Supp. 558 (D.Conn., 1974), and upon the additional authority of Adams v. United States, 504 F.2d 73 (7th Cir., 1974); Mueller v. Nixon, 470 F.2d 1348 (6th Cir., 1972), cert. denied, 412 U.S. 949, 93 S.Ct. 3011, 37 L.Ed.2d 1001 (1973); Pacific National Insurance Co. v. United States, 422 F.2d 26 (9th Cir.), cert. denied, 398 U.S. 937, 90 S.Ct. 1838, 26 L.Ed.2d 269 (1970).

*

Of the Eastern District of New York, sitting by designation