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LITTLE PEOPLE'S SCHOOL, INC. v. U.S.

No. 87-1484.

842 F.2d 570 (1988)

LITTLE PEOPLE'S SCHOOL, INC., Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided March 29, 1988.

Attorney(s) appearing for the Case

Teresa E. McLaughlin, Tax Div., Dept. of Justice, with whom Michael L. Paup and Robert S. Pomerance, Tax Div., Dept. of Justice, Michael C. Durney, Acting Asst. Atty. Gen., Washington, D.C., and Frank L. McNamara, Jr., Acting U.S. Atty., Boston, Mass., were on brief, for defendant, appellant.

Floyd H. Anderson with whom Goldstein, Burkin, Wennett and Carter, Boston, Mass., was on brief, for plaintiff, appellee.

Before CAMPBELL, Chief Judge, BREYER and TORRUELLA, Circuit Judges.

LEVIN H. CAMPBELL, Chief Judge.

The district court entered summary judgment against the United States in a suit brought by a taxpayer to recover erroneously paid federal unemployment taxes. The government appeals.

I.

The taxpayer and appellee in this case is The Little People's School, Inc., a Massachusetts corporation that operates a school for deaf and aphasic children. As a non-profit corporation, the school is exempt from federal income and unemployment...

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