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NICHOLAS ACOUSTICS & SPECIALTY CO., INC. v. U.S.

Civil Action No. 3:08CV145TSL-FKB.

718 F.Supp.2d 764 (2010)

NICHOLAS ACOUSTICS & SPECIALTY COMPANY, INC., Plaintiff v. UNITED STATES of America, Defendant.

United States District Court, S.D. Mississippi, Jackson Division.

April 16, 2010.

Attorney(s) appearing for the Case

Harris H. Barnes, III, James G. McGee, Jr., Barnes, Broom & Associates, PA, Flowood, MS, for Plaintiff.

Robert E. Dozier, U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, District Judge.

Plaintiff Nicholas Acoustics & Specialty Company, Inc. (Nicholas) has brought this action against the United States pursuant to 28 U.S.C. § 1346(a) and 26 U.S.C. § 7422 seeking a refund of overpaid federal employment taxes and abatement of assessed interest and penalties, totaling $263,108.60. The United States has answered, denying that Nicholas has overpaid its federal employment...

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