OPTIONS FOR SENIOR AMERICA CORP. v. U.S.

No. Civ. A. PJM 97-2482.

11 F.Supp.2d 666 (1998)

OPTIONS FOR SENIOR AMERICA CORP., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Maryland.

July 14, 1998.


Attorney(s) appearing for the Case

Kenneth R. West, Harry C. Storm, Abrams, West & Storm, Marc R. Feinberg, West & Feinberg, Bethesda, MD, for Plaintiff.

Gregory S. Hrebiniak, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant.


OPINION

MESSITTE, District Judge.

I.

Plaintiff Options for Senior America Corp. (Options) is a corporation licensed by the State of Maryland as a "Residential Service Agency" to provide non-skilled home aides for the elderly.1 In this suit it seeks a refund of employment taxes assessed by the Internal Revenue Service (IRS) pursuant to a 1995 audit. Options has moved for summary judgment. Having considered the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases