42 L.Ed.2d 212 95 S.Ct. 247 419 U.S. 43 William OTTE, Trustee in Bankruptcy of Freedomland, Inc., Petitioner,v.UNITED STATES and the City of New York. No. 73?375. Argued Oct. 15, 1974. Decided Nov. 19, 1974. Syllabus[ 1. A trustee in bankruptcy for an employer is required by the withholding provisions of the Internal Revenue Code […]