Opinion ID: 397416
Heading Depth: 1
Heading Rank: 3

Heading: commonwealth's appeal regarding section 3505(b) liability.

Text: 87 At oral argument, the United States advised that if this court affirmed the district court's judgment holding Commonwealth, Pittman and Dennie liable for the unpaid federal employment taxes under § 6672, there would be no need, insofar as the United States is concerned, for us to review the judgment against Commonwealth for the § 3505(b) liability. Since Commonwealth has appealed the § 3505(b) judgment, however, if we are to be spared the necessity of reviewing that judgment, it will be necessary for us to vacate it. We construe the United States' advice at oral argument as evidencing its consent to that treatment. 88 The judgment of the district court holding each of Commonwealth, Pittman and Dennie liable under § 6672 is affirmed, and the judgment of the district court holding Commonwealth liable under § 3505(b) is vacated. 89 Each of Commonwealth, Pittman and Dennie shall bear one-third of the costs of this appeal. 90 AFFIRMED IN PART and VACATED IN PART.