United States v. Indianapolis Baptist Temple

ENTRY ADDRESSING PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DEFENDANT INDIANAPOLIS BAPTIST TEMPLE’S MOTION FOR SUMMARY JUDGMENT

BARKER, Chief Judge.

I. BACKGROUND

A) THE CHURCH

This matter comes before the Court on Plaintiff United States of America’s (United States) and Defendant Indianapolis Baptist Temple’s (IBT) cross motions for summary judgment on Plaintiffs claim that IBT owes the United States over $5,319,750.27 for unpaid social security and federal income tax withholding. 1 IBT does not dispute the accuracy of the tax assessment figures. Rather, it contends that (1) the First…