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JOHNSON v. UNITED STATES

Civ. A. No. C 81-0467 L(A).

583 F.Supp. 127 (1984)

Ralph O. JOHNSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Kentucky, Louisville Division.

Judgment entered March 6, 1984.

Attorney(s) appearing for the Case

Cecil Davenport, Louisville, Ky., for plaintiff.

Michael J. Salem, Tax Division, U.S. Dept. of Justice, Washington, D.C., for defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

ALLEN, Chief Judge.

This is an action tried before the Court without a jury in which plaintiff seeks to recover certain penalties and interest assessed as taxes and collected by the Internal Revenue Service, in connection with plaintiff's employment with an Indiana corporation by the name of N & T Security, Inc., hereinafter N & T. The United States has counterclaimed for additional penalties...

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