GOLDSTEIN, BARON & LEWIS, CHARTERED v. U.S.

No. 92-2228.

995 F.2d 35 (1993)

GOLDSTEIN, BARON & LEWIS, CHARTERED, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 4, 1993.


Attorney(s) appearing for the Case

David English Carmack, Tax Div., U.S. Dept. of Justice, Washington, DC, argued (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Sally J. Schornstheimer, Richard D. Bennett, U.S. Atty., Tax Div., U.S. Dept. of Justice, on brief), for defendant-appellant.

Leonard R. Goldstein, Goldstein & Baron, Chartered, College Park, MD, argued, for plaintiff-appellee.

Before RUSSELL and NIEMEYER, Circuit Judges, and CHAPMAN, Senior Circuit Judge.


OPINION

DONALD RUSSELL, Circuit Judge:

In this case, the Internal Revenue Service ("IRS") appeals from a district court order granting summary judgment to the plaintiff, Goldstein, Baron & Lewis ("the taxpayer"), for a refund of federal withholding taxes. Because we conclude that the taxpayer waived any objection it may have had to the collection of the funds, we reverse.

I.

The parties stipulated...

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