McDERMITT v. U.S.

No. 91-3267.

954 F.2d 1245 (1992)

Elmer E. McDERMITT, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 29, 1992.


Attorney(s) appearing for the Case

Michael K. Yarbrough (argued and briefed) Frost & Jacobs, Columbus, Ohio, for plaintiff-appellant.

Albert Ritcher, Office of the U.S. Attorney, Columbus, Ohio, Gary R. Allen, Acting Chief (briefed), Kevin M. Brown, Ann Belanger Durney, Christine Grant (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Henry J. Riordan, Tax Div., U.S. Dept. of Justice, Washington, D.C., Thomas Joseph Riley, Hahn, Loeser & Parks, Columbus, Ohio, for U.S.

Jerome C. Tinianow (argued and briefed) for Larry Merauda.

Before: MILBURN and GUY, Circuit Judges, and ALLEN, Senior District Judge.


MILBURN, Circuit Judge.

Plaintiff Elmer E. McDermitt appeals the district court's judgment for the defendant and counterclaimant, the United States of America, in this action seeking a refund of income taxes paid to the United States on behalf of the employees of Mid-America Constructors, Inc. ("Mid-America"). The principal issues on appeal are (1) whether this court has jurisdiction over the appeal in this case, (2) whether the district court erred in finding plaintiff...

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