Court of Appeals for the Eighth Circuit July 7, 1960, 16279_1 (R. M. Steele v. United States)

PER CURIAM.

Penalties were assessed administratively against the president and the secretary of Davidson-Steele, Inc., in the amount of $5,186.47 as to each officer for willfully failing to pay over to the Internal Revenue Service the withholdings-of income taxes and social security taxes-made by the corporation from the wages of its employees.