Legal Opinion
Ren-Lyn Corp. v. United States
District Court, N.D. Ohio
Decided April 4, 1997No. 4:95 CV 1286PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
GALLAS, United States Magistrate Judge.
Plaintiff, Ren-Lyn Corporation (Ren-Lyn) initiated this action on June 9, 1995 pursuant to 28 U.S.C. § 1346(a)(1) seeking a refund of employment taxes in the amount of $124.58 and seeking cancellation of the assessments against it for Federal Insurance Contribution Act and Federal Unemployment Tax Act taxes, which had been assessed by the United States Internal Revenue Service for the years 1989 through 1991.
The court finds jurisdiction also exists under the Internal Revenue Code which reads:(1) General rule. — No suit or proceeding…
2Cases cited16 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- United States v. SilkSupreme Court of the United States · 1947
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- Bill's Forestry Service, Inc. v. Rasbury (In Re Rasbury)District Court, N.D. Alabama · 1992
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3Cited by4 opinions
- Professional Samplers, Inc. v. South Carolina Employment Security CommissionCourt of Appeals of South Carolina · 1999
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- Cheryl A. Mayfield Therapy Ctr. v. Comm'rUnited States Tax Court · 2010