Filed: Feb. 09, 1972
Latest Update: Feb. 22, 2020
Summary: 453 F.2d 1377 72-1 USTC P 9249 Philip SINCLAIR, Plaintiff and Appellant, v. UNITED STATES of America, Defendant and Appellee, v. Louis D. PIERCE and Morton J. Archer, Third-Party Defendants. No. 25927. United States Court of Appeals, Ninth Circuit. Feb. 9, 1972. Thomas N. Fat (argued), William M. Bitting, of Hill, Farrer & Burrill, Los Angeles, Cal., for plaintiff-appellant. Gordon Gilman, Dept. of Justice (argued), William D. Keller, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington,
Summary: 453 F.2d 1377 72-1 USTC P 9249 Philip SINCLAIR, Plaintiff and Appellant, v. UNITED STATES of America, Defendant and Appellee, v. Louis D. PIERCE and Morton J. Archer, Third-Party Defendants. No. 25927. United States Court of Appeals, Ninth Circuit. Feb. 9, 1972. Thomas N. Fat (argued), William M. Bitting, of Hill, Farrer & Burrill, Los Angeles, Cal., for plaintiff-appellant. Gordon Gilman, Dept. of Justice (argued), William D. Keller, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, ..
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453 F.2d 1377
72-1 USTC P 9249
Philip SINCLAIR, Plaintiff and Appellant,
v.
UNITED STATES of America, Defendant and Appellee,
v.
Louis D. PIERCE and Morton J. Archer, Third-Party Defendants.
No. 25927.
United States Court of Appeals,
Ninth Circuit.
Feb. 9, 1972.
Thomas N. Fat (argued), William M. Bitting, of Hill, Farrer & Burrill, Los Angeles, Cal., for plaintiff-appellant.
Gordon Gilman, Dept. of Justice (argued), William D. Keller, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee.
Before CHAMBERS, CARTER and CHOY, Circuit Judges.
PER CURIAM:
1
In this case where a tax refund was sought, issues of fact were resolved against Sinclair.
2
At issue were whether Sinclair as treasurer of the National 8-Ball Association was a person responsible (duty bound) to pay withholding taxes to the Internal Revenue Service and whether his failure to make the company's required payment was wilful.
3
The trial court's findings were not clearly erroneous.
