Case Name: Joseph L. BERNARDI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee and Third-Party Plaintiff. v. Walter H. RICHTER, Third-Party Defendant-Appellant
Court: United States Court of Appeals for the Seventh Circuit
Jurisdiction: United States
Decision Date: 1974-12-23
Citations: 507 F.2d 682
Docket Number: Nos. 74-1395 and 74-1396
Parties: Joseph L. BERNARDI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee and Third-Party Plaintiff. v. Walter H. RICHTER, Third-Party Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 507
Pages: 682–683

Head Matter:
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 Nov. 6, 1974.
Decided Dec. 23, 1974.
Rehearing Denied Jan. 16, 1975.
Douglas L. Barnes, Samuel E. Hirsch, Chicago, Ill., for plaintiff-appellant.
Scott P. Cramp ton, Asst. Atty. Gen., F. Arnold Heller, Atty., Tax Div., Dept, of Justice, Washington, D. C., Warren L. Schmidt, Chicago, Ill., for defendant-appellee.
Before SWYGERT, Chief Judge, MARIS, Senior Circuit Judge, and CUMMINGS, Circuit Judge.
Senior Circuit Judge Albert B. Maris of the Third Circuit is sitting by designation.

Opinion:
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.
Judgment affirmed.
. See also Harrington v. United States, 504 F.2d 1306 (1st Cir. 1974).