SIMS v. U.S.

No. 3:89-0461.

756 F.Supp. 1048 (1991)

Sam SIMS, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Tennessee, Nashville Division.

February 20, 1991.


Attorney(s) appearing for the Case

Alfred H. Knight, Alan D. Johnson, Willis & Knight, Nashville, Tenn., for plaintiff.

Joe Brown, U.S. Atty., Glen Cagle, Dist. Director, IRS, Nashville, Tenn., Carl Q. Carter, Ann Reid, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.


MEMORANDUM

WISEMAN, Chief Judge.

This action was brought by Sims for refund of withholding taxes paid on gambling winnings in the amount of $4,018.99 pursuant to 26 U.S.C. § 3402(q)(1). The government counterclaimed for the unpaid balance of the assessments against Sims in the amount of $959,790.83, plus statutory additions. Sims also seeks preliminary and permanent injunctions restraining the Internal...

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