Case Name: Philip SINCLAIR, Plaintiff and Appellant, v. UNITED STATES of America, Defendant and Appellee, v. Louis D. PIERCE and Morton J. Archer, Third-Party Defendants
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1972-02-09
Citations: 453 F.2d 1377
Docket Number: No. 25927
Parties: Philip SINCLAIR, Plaintiff and Appellant, v. UNITED STATES of America, Defendant and Appellee, v. Louis D. PIERCE and Morton J. Archer, Third-Party Defendants.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 453
Pages: 1377–1377

Head Matter:
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.

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.