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WATERHOUSE v. U.S.

No. 12-718T.

DOUGLAS WATERHOUSE, Plaintiff, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

July 23, 2015.

Attorney(s) appearing for the Case

DOUGLAS WATERHOUSE, Plaintiff, represented by Anthony Victor Diosdi , Moskowitz, LLP.

USA, Defendant, represented by Sarah Starling Marshall , United States Department of Justice.

USA, Counter Claimant, represented by Sarah Starling Marshall , United States Department of Justice.

DOUGLAS WATERHOUSE, Counter Defendant, represented by Anthony Victor Diosdi , Moskowitz, LLP.

TRIAL OPINION

In this case, plaintiff Douglas Waterhouse ("Mr. Waterhouse") seeks a refund of trust fund recovery penalties assessed and partially paid for employment taxes owed to the United States ("the government") by Skyline Contract Glass, Inc. ("Skyline"). The issue in this case is whether it was proper...

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