Legal Opinion
A Better Plumbing Service, Inc. v. United States
District Court, N.D. Georgia
Decided January 30, 2008No. 1:07-cr-00279Published
1Opinion of the Court
ORDER
ROBERT L. VINING, JR., Senior District Judge.
This is a tax refund case in which the plaintiff seeks a refund of $27,668.89 in penalties paid to the United States for failure to timely file and pay employment tax returns. Pending before the court is a Motion for Summary Judgment [Doc. No. 17] by the United States of America (“the Government”). For the foregoing reasons, the Government’s motion is GRANTED.
FACTUAL BACKGROUND
A Better Plumbing Service, Inc. (“ABP”) is a small plumbing services company located in Conyers, Georgia. ABP is owned and operated by J.R. “Rick” Ingram, President and…
2Cases cited10 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. BoyleSupreme Court of the United States · 1985
- In Re Arthur Carol Sanford, Debtor. United States of America v. Arthur Carol SanfordCourt of Appeals for the Eleventh Circuit · 1992
- Valen Manufacturing Company v. United StatesCourt of Appeals for the Sixth Circuit · 1996
- Conklin Brothers of Santa Rosa, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
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