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REPH v. UNITED STATES

No. C84-3024.

615 F.Supp. 1236 (1985)

Clinton A. REPH, Plaintiff, v. UNITED STATES of America, Defendant.

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

August 16, 1985.

Attorney(s) appearing for the Case

Terry S. Shilling, Blaszak, Shilling, Coey & Bennett, Elyria, Ohio, for plaintiff.

John M. Siegel, Asst. U.S. Atty., Cleveland, Ohio and Robin L. Greenhouse, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER

BELL, District Judge.

Plaintiff Clinton A. Reph filed this action for recovery of federal income taxes paid pursuant to a penalty assessed against him for failure to file Form 941 returns for the fourth quarter of 1978 and the first two quarters of 1979. Jurisdiction is founded on 28 U.S.C. § 1346(a)(1). The United States counterclaimed against plaintiff for the total amount of the tax penalty.

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