Arndt v. United States

MEMORANDUM AND ORDER

KAZEN, District Judge.

This is a suit for the refund of approximately $42,000.00 paid as Internal Revenue taxes. See 28 U.S.C. § 1346(a)(1) (1976). Pending before the Court is Defendant’s Motion to Dismiss the complaint. The Plaintiff seeks to recover taxes which he paid on behalf of Upper Valley Aviation, Inc. (“Upper Valley”). Although not entirely clear from the complaint, Upper Valley apparently fell in arrears in paying its withholding and social security tax liabilities. While the complaint is virtually silent in this regard, Plaintiff’s Memorandum in Opposition to…