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HENRY v. UNITED STATES

Civ. No. 3-77-421.

452 F.Supp. 253 (1978)

Agnes HENRY d/b/a Center Beauty Shop v. UNITED STATES of America.

United States District Court, E. D. Tennessee, N. D.

April 27, 1978.

Attorney(s) appearing for the Case

Glen R. Claiborne, Knoxville, Tenn., for plaintiff.

Joe Vaulx Crockett, III, Tax Division, Dept. of Justice, Washington, D.C., Robert E. Simpson, Asst. U. S. Atty., Knoxville, Tenn., for defendant.

OPINION AS RENDERED FROM THE BENCH

ROBERT L. TAYLOR, District Judge.

This suit was filed by Agnes Henry d/b/a Center Beauty Shop, both in Jefferson County and Hawkins County, Tennessee, for a refund in the amount of employment taxes she has paid the Government. The assessments were made by the Government against the plaintiff for the years 1973 and 1974. Plaintiff paid taxes for the first quarter in 1973 and...

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