Legal Opinion
Brookhurst, Inc. ex rel. Merger with Commercial Uniform Co. v. United States
Court of Appeals for the Ninth Circuit
Decided April 24, 1991No. Nos. 89-55228, 89-55265PublishedCited by 1 opinion
1Opinion of the Court
CANBY, Circuit Judge:
This appeal presents the question whether the government is entitled to collect an erroneously paid employment tax refund by assessment and levy. The parties have stipulated to the following facts.
On January 21, 1984, Brookhurst filed its Employer’s Quarterly Federal Tax Return for the fourth quarter of 1983, reporting a $194,874.76 employment tax liability. Bro-okhurst paid this amount to the United States through periodic federal tax deposits and by way of two payments made in January and February 1984.
In May 1984, an IRS agent mistakenly assessed Brookhurst’s liability…
2Cases cited8 opinions
- Richard E. Warner and Virginia A. Warner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- William J. Beer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Avon Products, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1978
- Kelley v. United StatesCourt of Appeals for the Ninth Circuit · 1929
- Black Prince Distillery, Inc. v. United StatesDistrict Court, D. New Jersey · 1984
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