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MERRILL v. UNITED STATES

No. C-C-85-0586-P.

642 F.Supp. 1163 (1986)

Mark A. MERRILL, Plaintiff, v. UNITED STATES of America, Defendant, v. Michael D. SIMPSON and William V. Warren, Additional Defendants on Counterclaim.

United States District Court, W.D. North Carolina, Charlotte Division.

September 10, 1986.

Attorney(s) appearing for the Case

H. Morris Caddell, Jr., Bailey, Patterson, Caddell & Bailey, Charlotte, N.C., for plaintiff.

Betsy E. Burke, Atty., Tax Div., Dept. of Justice, Washington, D.C., William M. Claytor, Haynes, Baucom, Chandler, Claytor & Benton, U.S. Atty., Charlotte, N.C., for defendant.

ORDER

ROBERT D. POTTER, Chief Judge.

THIS MATTER is before the Court upon cross-Motions for summary judgment of the Plaintiff Mark A. Merrill ("Merrill") and Defendant United States of America ("Government"). The case involves unpaid employee withholding and FICA taxes of Landscape Associates of Charlotte, Inc. ("Landscape") for the first three quarters of calendar year 1983. The Government assessed $16,989.07 against Merrill based on his alleged...

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