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BUSTER'S, INC. v. UNITED STATES

No. LR-C-85-103.

614 F.Supp. 132 (1985)

BUSTER'S, INC. v. UNITED STATES of America, Internal Revenue Service.

United States District Court, E.D. Arkansas, W.D.

May 31, 1985.

Attorney(s) appearing for the Case

Charles Darwin Davidson, Davidson Law Firm, Ltd., Little Rock, Ark., for Buster's Inc.

George Proctor, U.S. Atty. by Paul M. Predmore, Atty., Tax Div., Dept. of Justice, Washington, D.C., for the U.S.

ORDER

ROY, District Judge.

Pending before the Court is the motion of the defendant to dismiss this action for lack of subject matter jurisdiction. Plaintiff has filed this action seeking a refund of overpayment taxes during certain stated periods. Plaintiff alleges that the IRS has attempted to assess Buster's, Inc. with liability for certain quarters in the past several years for employment taxes, and Buster...

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