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FARRINGTON v. U.S.

Civil No. 94-108-SD.

920 F.Supp. 12 (1996)

Walter C. FARRINGTON v. UNITED STATES of America v. Scott W. BUKER.

United States District Court, D. New Hampshire.

January 18, 1996.

Attorney(s) appearing for the Case

Nathan T. Foose, Gray, Wendell & Clark, Manchester, NH, for Walter C. Farrington.

Gretchen Leah Witt, U.S. Attorney's Office, Concord, NH and Beth A. Westerman, U.S. Department of Justice, Tax Division, Washington, DC, for the U.S. I.R.S.

Marc L. Van De Water, Thomas, Utell, Van De Water & Raiche, Manchester, NH, for Scott W. Buker.

ORDER

DEVINE, Senior District Judge.

This order addresses the issues raised by certain pending pretrial pleadings.

1. Background

In this tax refund suit, 26 U.S.C. § 7422,1 plaintiff Walter C. Farrington seeks refund of certain federal employment taxes paid by him for the last three quarters of calendar year 1990. These taxes were paid in behalf of employees of Veteran Roofing Corporation...

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