BELLUS v. U.S.

No. 95-17315.

125 F.3d 821 (1997)

Elizabeth BELLUS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 22, 1997.


Attorney(s) appearing for the Case

Richard A. Foster, Salinas, CA, for plaintiff-appellant.

Thomas J. Clark, Tax Division, United States Department of Justice, Washington, DC, for defendant-appellee.

Before: FLETCHER, BOOCHEVER and REINHARDT, Circuit Judges.


PER CURIAM.

Elizabeth Bellus appeals a grant of summary judgment in favor of the government in her suit for a refund of employment taxes. At issue are the validity of assessments for Social Security (FICA) and withholding taxes for periods ending June 30, 1989 and September 30, 1989; and for federal unemployment taxes (FUTA) for the period ending December 31, 1989 (collectively "employment taxes").

Bellus, as a sole proprietor, owned and operated Light Rail...

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