Legal Opinion
Bellus v. United States
Court of Appeals for the Ninth Circuit
Decided September 22, 1997No. 95-17315Published
1Per curiam
Elizabeth Bellus appeals a grant of summary judgment in favor of the government in her suit for a refund of employment taxes. At issue are the validity of assessments for Social Security (FICA) and withholding taxes for periods ending June 30, 1989 and September 30, 1989; and for federal unemployment taxes (FUTA) for the period ending December 31,1989 (collectively “employment taxes”).
Bellus, as a sole proprietor, owned and operated Light Rail Manufacturing, which made plastic bags and containers. On May 30, 1989, she filed a petition for relief under Chapter 11 of the Bankruptcy Code.…
2Cases cited10 opinions
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- Nicholas v. United StatesSupreme Court of the United States · 1966
- Bagdadi v. NazarCourt of Appeals for the Ninth Circuit · 1996
- Sheet Metal Workers' International Association Local Union No. 359 v. Madison Industries, Inc., of ArizonaCourt of Appeals for the Ninth Circuit · 1996
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
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