Court of Appeals for the Ninth Circuit August 27, 1981, 78-2919 (United States v. James W. Whitney, and Insurance Company of North America)

MARQUEZ, District Judge:

This appeal involves the personal liability of James W. Whitney for unpaid federal employment taxes owed by Van Nuys Convalescent Hospital, Inc. Jurisdiction is conferred on this court by 28 U.S.C. § 1291. The District Court found that Whitney had violated 31 U.S.C.