Kappas

MEMORANDUM DECISION

This matter was tried before the Court sitting without a jury on July 11-12, 1983. Plaintiff and counterdefendant Ernest A. Kappas was represented by Hochman, Sal-kin and DeRoy, by Martin N. Gelfand; defendant and counterclaimant the United States of America was represented by the United States Attorney’s Office by Jeffrey G. Varga, Assistant United States Attorney; and counterdefendant Ralph D. Brown was represented by Edward H. Stone. Having heard all evidence and argument in this case, the Court now renders its decision as follows.

I

This ease involves two Internal Revenue Service assessments- made pursuant to 26 U.S.C. § 6672 . One assessment, involving the fourth quarter of 1977 and the first quarter of 1978, was entered against Ernest A. Kappas (“Kappas") in the amount of $41,723.89. The other assessment, involving the third and fourth quarters of 1977 and the first, second and third quarters of 1978, was entered against Ralph D. Brown (“Brown”) in the amount of $119,-893.03. These assessments were made by the Commissioner of Internal Revenue because a significant part of the income taxes and Federal Insurance Contribution Act taxes which were withheld…