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FREEMAN v. UNITED STATES

No. CIV 83-2141 PCT EHC.

603 F.Supp. 272 (1985)

Gregory L. FREEMAN and Helen Freeman, Plaintiffs and Counterclaim Defendants, v. UNITED STATES Of America, Defendant and Counterclaimant, v. Jerry G. TAYLOR, Counterclaim Defendant.

United States District Court, D. Arizona.

February 14, 1985.

Attorney(s) appearing for the Case

Philip J. Shea, Phoenix, Ariz., for Freemans.

Brad S. Ostroff, Burch & Cracchiolo, Phoenix, Ariz., for Taylor.

Jack H. Kindsvatter, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for U.S.

ORDER

CARROLL, District Judge.

Gregory L. Freeman and Helen S. Freeman, husband and wife, filed this action to recover a partial payment of $846.00 made on a 100 percent penalty assessment against Gregory L. Freeman (Freeman) of $48,960.97. The assessment related to unpaid income tax withholding and social security taxes owed by Pueblo Builders & Developers, Inc., (Pueblo), for the quarters ending December 31, 1978 and March 31, 1979. Freeman was a Vice...

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