BREWERY, INC. v. U.S.

No. 93-3744.

33 F.3d 589 (1994)

BREWERY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 25, 1994.

Rehearing and Suggestion for Rehearing Denied October 12, 1994.


Attorney(s) appearing for the Case

Bernard D. Mazer (argued and briefed), Bernard D. Mazer & Associates, Dublin, OH, for plaintiff-appellant.

Charles E. Brookhart, Roger E. Cole (argued), Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for defendant-appellee.

Before: KEITH, BOGGS, and BATCHELDER, Circuit Judges.


Rehearing and Suggestion for Rehearing En Banc Denied October 12, 1994.

BATCHELDER, Circuit Judge.

Plaintiff Brewery, Inc. (dba "Bogey Inn") brought this action to recover a refund of penalties assessed by the Internal Revenue Service (IRS) for failure to timely pay employee withholding and social security (FICA) taxes and failure to timely deposit these taxes pursuant to 26 U.S.C. §§ 6651(a)(2) and 6656. Plaintiff appeals the district court's grant...

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