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LEEKE v. U.S.

No. C2-89-521.

737 F.Supp. 1013 (1990)

David A. LEEKE, Plaintiff and Counterclaim Defendant, v. UNITED STATES of America, Defendant and Counterclaimant, v. K. Kent MANNING, Counterclaim Defendant and Third Party Defendant.

United States District Court, S.D. Ohio, E.D.

April 3, 1990.

Attorney(s) appearing for the Case

David G. Korn, Rebecca R. Luck, Columbus, Ohio, for plaintiff and counterclaim defendant.

D. Michael Crites, Albert R. Ritcher, Asst. U.S. Atty., Columbus, Ohio, Jonathan P. Welch, U.S. Dept. of Justice, Washington, D.C., for defendant and counterclaimant.

Donald B. Hallowes, Reynoldsburg, Ohio, for counterclaim defendant and third party defendant.

OPINION AND ORDER

GRAHAM, District Judge.

Plaintiff David A. Leeke has brought this suit for refund, claiming that he has been improperly assessed for failure to withhold and pay federal income taxes and Federal Contributions Act (FICA) taxes. This matter is before the court on a motion by K. Kent Manning, Counterclaim Defendant and Third Party Defendant, to dismiss the present action under R. 12(b)(1) of the Federal Rules of Civil Procedure for lack of...

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