EASTERN INV. CORP. v. U.S.

No. 94-3029.

49 F.3d 651 (1995)

EASTERN INVESTMENT CORP. and Lowen Corporation, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

March 1, 1995.


Attorney(s) appearing for the Case

Brian G. Grace of Grace, Unruh & Pratt, L.C., Wichita, KS (Jana C. Werner, Grace, Unruh & Pratt, L.C., and Jack D. Flesher, Bever, Dye, Mustard & Belin, with him on the briefs), for appellants.

William J. Patton, Tax Div., Dept. of Justice, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., Ann B. Durney, Tax Div., Dept. of Justice, Washington, DC, and Randall K. Rathbone, U.S. Atty., Topeka, KS, of counsel, with him on the brief), for appellee.

Before ANDERSON and HOLLOWAY, Circuit Judges, and DOWNES, District Judge.


STEPHEN H. ANDERSON, Circuit Judge.

Eastern Investment Corporation and its subsidiary, Lowen Corporation (collectively "Lowen"), appeal from the district court's judgment holding Lowen liable for federal employment taxes, penalties, and interest. For the reasons stated below, we conclude that the district court did not err and, therefore, affirm.

BACKGROUND

Lowen Company Inc. (now Eastern Investment Corporation) was incorporated in Kansas in 1961...

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