Legal Opinion
Nicholas Acoustics & Specialty Co., Inc. v. United States
District Court, S.D. Mississippi
Decided April 16, 2010No. Civil Action 3:08CV145TSL-FKBPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
TOM S. LEE, District Judge.
Plaintiff Nicholas Acoustics & Specialty Company, Inc. (Nicholas) has brought this action against the United States pursuant to 28 U.S.C. § 1346(a) and 26 U.S.C. § 7422 seeking a refund of overpaid federal employment taxes and abatement of assessed interest and penalties, totaling $263,108.60. The United States has answered, denying that Nicholas has overpaid its federal employment tax liabilities for the tax periods at issue, and contending, further, that the penalties associated with these liabilities are proper and not subject to…
2Cases cited11 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Internal Revenue Service v. Taylor (In Re Taylor)Court of Appeals for the Fifth Circuit · 1998
- Baral v. United StatesSupreme Court of the United States · 2000
- Solomon Blatt, Jr., as of the Estate of Solomon Blatt v. United StatesCourt of Appeals for the Fourth Circuit · 1994
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3Cited by1 opinion
- Nicholas Acoustics & Specialty Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2011