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DAVIS v. U.S.

No. 93-C-1173.

887 F.Supp. 1387 (1995)

Carol DAVIS, Plaintiff, v. UNITED STATES of America, Defendant and Third-Party Plaintiff, v. Henry ADAMS, Third-Party Defendant.

United States District Court, District of Colorado.

March 14, 1995.

Attorney(s) appearing for the Case

Mark R. Davis, Denver, CO, for plaintiff.

Joel J. Roessner, Trial Atty., Tax Div., Washington, DC, for defendant and third-party plaintiff.

ORDER

CARRIGAN, District Judge.

Plaintiff Carol L. Davis d/b/a Mile High Calcium, Inc. commenced this action against the United States, seeking a tax refund of FICA and FUTA employment taxes (first claim), as well as a declaratory judgment against the IRS (second claim). The United States asserted a counterclaim against Ms. Davis and a claim against her husband, Henry Adams, for payment of additional FICA and FUTA taxes.

On July 11 and 12, 1994,...

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