(DOWNLOAD) "Dillard v. Patterson" by United States Court Of Appeals Fifth Circuit. " Book PDF Kindle ePub Free
eBook details
- Title: Dillard v. Patterson
- Author : United States Court Of Appeals Fifth Circuit.
- Release Date : January 18, 1963
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
This case involves the imposition of a penalty on W. Eugene Dillard in an amount equal to the withholding and F.I.C.A. taxes withheld from employees of Bessemer Materials Company (Bessemer), an Alabama corporation, now a bankrupt, as provided and authorized by § 6672 of the Internal Revenue Code of 1954. Dillard was President of the corporation and makes no point about the duty imposed on him as the responsible officer of the corporation, and does not question the liability of the corporation for the taxes involved. He does contest the imposition of the penalty. The tax liability imposed upon the officer of a corporation in a proper case is a "penalty". It is not a criminal penalty, but imposes civil liability in the amount of the tax on the agent, officer or employee of an employer who has the duty, or is responsible for the collection and payment of the tax, and who willfully fails either to collect the tax or to pay it over.
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