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WALTER TRANSPORT, INC. v. U.S.

No. 05-0529-CV-W-JTM.

432 F.Supp.2d 955 (2006)

WALTER TRANSPORT, INC., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Missouri, Western Division.

April 14, 2006.

Attorney(s) appearing for the Case

Benjamin Ryan Prell, Armstrong Teasdale LLP, Kansas City, MO, for Plaintiff.

Stephanie McClure Page, Department of Justice, Tax Division, Washington, DC, for Defendant.

ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

MAUGHMER, United States Magistrate Judge.

Plaintiff Walter Transport, Inc. ("Walter Transport") is a corporation that has been engaged in the trucking industry since 1984. In 2004, Walter Transport experienced business difficulties leading to its underpayment1 of federal payroll taxes for the first and second quarters of 2004. Subsequently, on October 4, 2004, Walter Transport was served...

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