Barr v. United States

THORNTON, District Judge.

This is a tax refund case in which plaintiff seeks recovery of $2169.53 plus interest. This sum represents moneys paid on account of taxes owed under the Federal Insurance Contributions Act, for Federal Employment Tax and for Federal Withholding Tax. The case has been submitted upon Stipulation of Facts, oral argument and briefs. We will give the factual background by setting forth here the pertinent paragraphs from the Stipulation of Facts:

“1. The Orient Recreation Company (hereinafter referred to as Orient), was a Michigan corporation organized on or about February…