HOSPITAL RESOURCE PERSONNEL, INC. v. U.S.

No. 94-8924.

68 F.3d 421 (1995)

HOSPITAL RESOURCE PERSONNEL, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

November 3, 1995.


Attorney(s) appearing for the Case

James B. Thompson, Jr., Trial Atty., Gary R. Allen, Loretta C. Argrett, Linda E. Mosakowski, Bruce R. Ellisen, Tax Division, U.S. Dept. of Justice, Washington, DC, for appellant.

Thomas Reuben Burnside, Jr., Burnside, Wall, Daniel, Ellison & Revell, Augusta, GA, for appellee.

Before BIRCH and BARKETT, Circuit Judges, and HENDERSON, Senior Circuit Judge.


BARKETT, Circuit Judge:

In this tax refund action, the United States appeals from a final summary judgment in favor of plaintiff-appellee Hospital Resource Personnel, Inc. ("HRP"). The United States, through the Internal Revenue Service ("IRS"), assessed HRP in excess of $1,144,000 for failing to withhold and pay certain federal employment taxes on behalf of its workers. HRP filed suit in district court against the United States, seeking a refund of partial payments...

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