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

No. 10-60350.

644 F.3d 254 (2011)

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

United States Court of Appeals, Fifth Circuit.

June 15, 2011.

Attorney(s) appearing for the Case

Harris Hastings Barnes , III (argued), James Gary McGee, Jr. , Barnes, McGee & Associates, P.A., Flowood, MS, for Plaintiff-Appellant.

Robert Joel Branman (argued), Jonathan S. Cohen , Regina Sherry Moriarty , App. Section, Robert E. Dozier , U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before GARWOOD, GARZA and DENNIS, Circuit Judges.

EMILIO M. GARZA, Circuit Judge.

This appeal stems from a construction firm's attempt to obtain a refund of federal employment taxes and an abatement of interest and penalties. At issue is whether remittances of employment withholding taxes by Plaintiff-Appellant Nicholas Acoustics & Specialty Company, Inc., ("Nicholas") constitute tax payments or deposits. The classification is important because certain tax payments have a time limitation for refunds. There is...

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