MAZUR v. C.I.R.

No. 97-CV-0087E(H).

986 F.Supp. 752 (1997)

Dorothy A. MAZUR, as Executrix of the Estate of Alois C. Mazur, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, W.D. New York.

November 14, 1997.


Attorney(s) appearing for the Case

William A. Price, Buffalo, NY, for Plaintiff.

Glenn J. Melcher, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for Defendant.


MEMORANDUM and ORDER

ELFVIN, District Judge.

In this civil action brought under 26 U.S.C. § 7422, the plaintiff seeks a refund of $3,296.52 in taxes paid pursuant to the Federal Insurance Contribution Act ("FICA")— 26 U.S.C. § 3101 et seq. This Court has subject-matter jurisdiction and venue is proper. 28 U.S.C. §§ 1340, 1346(a)(1), 1396. Presently before this Court are cross-motions for summary judgment pursuant to Rule...

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