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NICHOLAS ACOUSTICS & SPECIALTY CO., INC. v. U.S.

Civil Action No. 3:08CV145TSL-FKB.

718 F.Supp.2d 764 (2010)

NICHOLAS ACOUSTICS & SPECIALTY COMPANY, INC., Plaintiff v. UNITED STATES of America, Defendant.

United States District Court, S.D. Mississippi, Jackson Division.

April 16, 2010.

Attorney(s) appearing for the Case

Harris H. Barnes, III , James G. McGee, Jr. , Barnes, Broom & Associates, PA, Flowood, MS, for Plaintiff.

Robert E. Dozier , U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, District Judge.

Plaintiff Nicholas Acoustics & Specialty Company, Inc. (Nicholas) has brought this action against the United States pursuant to 28 U.S.C. § 1346(a) and 26 U.S.C. § 7422 seeking a refund of overpaid federal employment taxes and abatement of assessed interest and penalties, totaling $263,108.60. The United States has answered, denying that Nicholas has overpaid its federal employment...

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