Little People's School, Inc. v. United States

LEVIN H. CAMPBELL, Chief Judge.

The district court entered summary judgment against the United States in a suit brought by a taxpayer to recover erroneously paid federal unemployment taxes. The government appeals.

I

The taxpayer and appellee in this case is The Little People’s School, Inc., a Massachusetts corporation that operates a school for deaf and aphasic children. As a nonprofit corporation, the school is exempt from federal income and unemployment taxes, see 26 U.S.C. § 501(c)(3) (1982), and is, therefore, not required to file returns for such taxes. Nevertheless, it mistakenly paid…