Court of Appeals for the Fifth Circuit July 14, 1972, 72-1104 (R. F. McCullough v. United States)

PER CURIAM:

This is the second appearance of this case in this court. The first appeal was from a directed verdict in favor of the taxpayer in a suit for refund filed by him to recover what amounted to $165,318.20 of unpaid and withheld employees’ withholding and F.I.C.A. taxes of McCullough Industries for the periods ending December 31, 1963, March 31, 1964 and June 30, 1964.