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AIR TERMINAL CAB, INC. v. UNITED STATES

Nos. 71 C 323(4), 71 C 324(4).

341 F.Supp. 1257 (1972)

AIR TERMINAL CAB, INC., Plaintiff, v. UNITED STATES of America, Defendant. AIRWAY TAXI COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Missouri, E. D.

April 5, 1972.

Attorney(s) appearing for the Case

Lashly, Caruthers, Rava, Hyndman & Rutherford, St. Louis, Mo., for plaintiffs.

Daniel Bartlett, Jr., U. S. Atty., St. Louis, Mo., Michael C. Durney, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

WANGELIN, District Judge.

These consolidated cases are suits for refund by two taxicab companies of partial payment of an assessment of withholding, Federal Insurance Contribution Act (FICA), and Federal Unemployment Tax Act (FUTA), taxes, penalties and interest allegedly owed by plaintiffs. The plaintiff taxpayers have each paid one quarter of the alleged liabilities under protest. The Government...

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