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FINLEY v. U.S.

Civ. A. No. 91-1361-MLB.

839 F.Supp. 1484 (1993)

Edward J. FINLEY, Plaintiff, v. UNITED STATES of America, Defendant, v. Floyd JOHNSON, Counterclaim Defendant.

United States District Court, D. Kansas.

December 15, 1993.

Attorney(s) appearing for the Case

Craig W. West, Foulston & Siefkin, Wichita, KS, for plaintiff.

Carolyn D. Jones, Martin M. Shoemaker, Office of Special Litigation Tax Div., U.S. Dept. of Justice, Washington, DC, Craig W. West, Foulston & Siefkin, Wichita, KS, Joseph E. McKinney, Arthur E. Palmer, Goodell, Stratton, Edmonds & Palmer, Topeka, KS, for defendants.

MEMORANDUM AND ORDER

BELOT, District Judge.

This case comes before the court on the government's motion for summary judgment. (Doc. 39)

The government seeks to collect withholding and FICA taxes owed to it by Halsey-Tevis, Inc. (Halsey) for the third and fourth quarters of 1988, in the amount of $144,876.48. The government determined that Edward Finley and Floyd Johnson were persons responsible for the payment of those taxes and made assessments...

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