RETIREMENT CARE ASSOCIATES, INC., et al., Plaintiffs,
v.
UNITED STATES, et al., Defendants.
United States District Court, N.D. Georgia, Atlanta Division.https://leagle.com/images/logo.png
January 27, 1998.
January 27, 1998.
Attorney(s) appearing for the Case
Richard N. Hubert, David DeCoursey Aughtry, Chamberlain Hrdlicka White, Williams & Martin, Atlanta, GA, for Retirement Care Associates, Inc., Capitol Care Management Company, Inc., Retirement Management Corporation, Renaissance Retirement, Ltd., Renaissance Retirement, Ltd. II, Retirement Village, Ltd., Pheo Med Limited Partnership, Southeastern Cottages, Inc., Retirement Village of Jackson, Ltd., National Assistance Bureau, Inc., Gordon Jensen Health Care Associates, Inc., Chamber Health Care Society, Inc., Sea Breeze Health Care Center, Inc., Arrowhead Partners, Ltd., Libbie Rehabilitation, Inc., Phoenix Associates, Inc., Brent Lox Hall Nursing Home, Inc., Sea Side Retirement, Inc., West Tennessee, Inc., Mid Florida, Inc., Atrium of Jacksonville, Ltd., plaintiffs.
James Randolph Schulz, Office of United States Attorney, Northern District of Georgia, Atlanta, GA, Sean M. O'Connor, U.S. Department of Justice, Washington, DC, for United States of America, By and through The Internal Revenue Service, Atlanta, Georgia and Washington, D.C., defendants.
United States District Court, N.D. Georgia, Atlanta Division.
ORDER
MOYE, District Judge.
Plaintiffs filed this suit alleging various violations relating directly or indirectly to Defendants' efforts to collect Plaintiffs' employment taxes. The case is before the Court on Defendants' motion for summary judgment. For the reasons stated below, the Court GRANTS Defendants' motion for summary judgment in part and DENIES it in part.
BACKGROUND
Plaintiffs are a group of related entities that own...
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