F.J. O'HARA & SONS, INC. v. UNITED STATES

Civ. A. No. 80-2686-Z.

562 F.Supp. 100 (1983)

F.J. O'HARA & SONS, INC. v. UNITED STATES of America.

United States District Court, D. Massachusetts.

February 1, 1983.


Attorney(s) appearing for the Case

James F. Linnehan, Blake J. Godbout, Coyne, Hodapp & Linnehan, Boston, Mass., for plaintiff.

Gerald C. Miller, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Ralph Child, Asst. U.S. Atty., Boston, Mass., for defendant.


MEMORANDUM OF DECISION

ZOBEL, District Judge.

Plaintiff, the operator of two fishing boats, seeks the refund of payments made pursuant to the Withholding and Federal Insurance Contributions Act ("WH-FICA") and the Federal Unemployment Tax Act ("FUTA") for the years 1973-1976. The grounds for plaintiff's claimed refunds are the Tax Reform Act of 1976 and one of its implementing regulations. On July 30, 1982, the...

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