Charles O. Boynton v. United States of America, Defendant-Counterclaimant-Appellee. Abe Tapia v. United States of America, Defendant-Counterclaimant-Appellee

566 F.2d 50 77-2 USTC P 9703 Charles O. BOYNTON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Counterclaimant-Appellee. Abe TAPIA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Counterclaimant-Appellee. Nos. 76-1639 and 76-1638. United States Court of Appeals, Ninth Circuit. Oct. 3, 1977. Rehearing and Rehearing En Banc Denied Dec. 9, 1977. Phillip Singer, George T. Altman, Beverly Hills, Cal., for plaintiff-appellant. J. Clancy Wilson, Asst. U.S. Atty., Los Angeles, Cal., Earl J. Silbert, U.S. Atty. Gen., Dept. of Justice, Washington, D.C., M. Carr Ferguson, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div. App. Section, Washington, D.C., for defendant-counterclaimant-appellee. Appeal from the United States District Court for the Central District of California. Before ELY and HUFSTEDLER, Circuit Judges, and LINDBERG, District Judge. * ELY, Circuit Judge: 1 Tapia and Boynton appeal from a judgment against them for the balance of unpaid taxes assessed under section 6672 of the Internal Revenue Code of 1954. The appellants were employees of Joint Venture of the Northeast Valley (Joint Venture), a non-profit corporation. Joint Venture's function was to…