STEPHEN H. ANDERSON, Circuit Judge.
The United States appeals the entry of summary judgment in favor of plaintiffs, taxpayers Floyd L. and Virginia G. Walker. The district court determined that the Walkers were entitled to a refund of $42,994.22, plus statutory interest, representing overpayments of federal self-employment taxes for the taxable years 1992-95. We reverse.
BACKGROUND
The parties stipulated to the following facts: Floyd Walker was a...
Let's get started
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.
