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REN-LYN CORP. v. U.S.

No. 4:95 CV 1286.

968 F.Supp. 363 (1997)

REN-LYN CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, Eastern Division.

April 4, 1997.

Attorney(s) appearing for the Case

Joseph D. DeSanto, Sr., DeSanto & DeSanto, Youngstown, OH, Jeffrey Cooper, Philadelphia, PA, for Plaintiff.

Gregory S. Nickerson, Department of Justice, Washington, DC, Annette G. Butler, Office of the U.S. Attorney, Cleveland, OH, for Defendant.

MEMORANDUM OPINION

GALLAS, United States Magistrate Judge.

Plaintiff, Ren-Lyn Corporation (Ren-Lyn) initiated this action on June 9, 1995 pursuant to 28 U.S.C. § 1346(a)(1) seeking a refund of employment taxes in the amount of $124.58 and seeking cancellation of the assessments against it for Federal Insurance Contribution Act and Federal Unemployment Tax Act taxes, which had been assessed by the United States Internal Revenue Service for the years...

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