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SCANLON v. UNITED STATES

Civ. A. No. 31171.

330 F.Supp. 269 (1971)

Jack SCANLON, Plaintiff, v. UNITED STATES of America, Defendant, v. W. F. THORNTON and Frances Thornton, Third-Party Defendants.

United States District Court, E. D. Michigan, S. D.

May 14, 1971.

Attorney(s) appearing for the Case

Charles H. Nida, of Honigman, Miller, Schwartz & Cohn, Detroit, Mich., for plaintiff.

John T. Hausner, Asst. U. S. Atty., Daniel P. Mullarkey, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

Kenneth Kramer, of McDonell, Kramer & McDonald, P. C., Mount Clemens, Mich., for third-party defendants.

OPINION OF THE COURT, INCLUDING FINDINGS OF FACT AND CONCLUSIONS OF LAW

KENNEDY, District Judge.

Plaintiff Jack Scanlon asks for a refund of income tax withholdings, Federal insurance contributions taxes and Federal excise taxes assessed against him and paid by his employer Abner Wolfe, Inc.

On May 7, 1971, the Government filed a Motion to Dismiss on the basis that Jack Scanlon, the taxpayer suing for the refund, had paid no taxes and that he was...

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