Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party

Third Circuit

Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party

453 F.2d 1377, 29 A.F.T.R.2d (RIA) 72

CourtCourt of Appeals for the Third Circuit

DecidedFebruary 9, 1972

Docket25927

StatusPublished

This text of 453 F.2d 1377 (Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Philip Sinclair, and v. United States of America, and v. Louis D. Pierce and Morton J. Archer, Third-Party, 453 F.2d 1377, 29 A.F.T.R.2d (RIA) 72 (3d Cir. 1972).

Pincite

Opinion

PER CURIAM:

In this case where a tax refund was sought, issues of fact were resolved against Sinclair.

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.

The trial court’s findings were not clearly erroneous.

Judgment affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI