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BROOKHURST, INC. v. U.S.

Nos. 89-55228, 89-55265.

931 F.2d 554 (1991)

BROOKHURST, INC., as Successor by Merger with Commercial Uniform Company, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. BROOKHURST, INC., as Successor by Merger with Commercial Uniform Company, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 24, 1991.

Attorney(s) appearing for the Case

Avram Salkin, Hockman, Salkin & DeRoy, Beverly Hills, Cal., for plaintiff-appellant-cross-appellee.

David English Carmack, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee-cross-appellant.

Before CANBY and RYMER, Circuit Judges, and LEVI, District Judge.

CANBY, Circuit Judge:

This appeal presents the question whether the government is entitled to collect an erroneously paid employment tax refund by assessment and levy. The parties have stipulated to the following facts.

On January 21, 1984, Brookhurst filed its Employer's Quarterly Federal Tax Return for the fourth quarter of 1983, reporting a $194,874.76 employment tax liability. Brookhurst paid this amount to the...

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