SMOKY MOUNTAIN SECRETS, INC. v. U.S.

No. 3:94-cv-121.

910 F.Supp. 1316 (1995)

SMOKY MOUNTAIN SECRETS, INC., Plaintiff v. UNITED STATES of America, Defendant.

United States District Court, E.D. Tennessee.

September 28, 1995.


Attorney(s) appearing for the Case

James M. McCarten and Dale C. Allen, Woolf, McClane, Bright, Allen & Carpenter, Knoxville, TN, for Smoky Mountain Secrets, Inc.

Michael J. Martineau, Trial Attorney, U.S. Department of Justice, Tax Division, Washington, DC, for the U.S.


MEMORANDUM OPINION

JARVIS, District Judge.

This is a tax refund action brought by the plaintiff-taxpayer, Smoky Mountain Secrets, Inc. (SMS), pursuant to 28 U.S.C. § 1346(a)(1). Plaintiff seeks a refund of Form 941, Federal Insurance Contribution Act (FICA) taxes and Form 940, Federal Unemployment Tax Act (FUTA) taxes, which plaintiff contends were assessed erroneously by the United States Department...

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