Opinion · Court of Appeals for the Seventh Circuit

Bernardi v. United States

Bernardi v. United States, 507 F.2d 682 (7th Cir. 1974)

Type: Opinion
Court: Court of Appeals for the Seventh Circuit
Jurisdiction: Federal
Date: 1974-12-23
Topic: general

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. H 9170 (N.D.Ill.1973). We adopt those findings of fact and conclusions of law as our opinion herein.1 Judgment affirmed. .

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Cited by: 9 opinions

BERNARDI v. UNITED STATES,507 F.2d 682(7th Cir. 1974)

JOSEPH L. BERNARDI, PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA,

DEFENDANT-APPELLEE AND THIRD-PARTY PLAINTIFF. v. WALTER H. RICHTER,

THIRD-PARTY DEFENDANT-APPELLANT.

Nos. 74-1395 and 74-1396.

United States Court of Appeals, Seventh Circuit.

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.Page 683

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

PER CURIAM.

[1] 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 Section6672of 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

[2] Judgment affirmed.Page 731

Senior Circuit Judge Albert B. Maris of the Third Circuit is sitting by designation. ↩
See also Harrington v. United States,504 F.2d 1306(1st Cir. 1974). ↩