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R & H CORP. v. UNITED STATES

UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA


May 13, 1966

R & H Corporation, Plaintiff
v.
United States of America, Defendant

Miller, District Judge.

The opinion of the court was delivered by: MILLER

MILLER, District Judge:

This action arises under the Internal Revenue Code, 26 U.S.C. § 7422, and is to recover withholding taxes imposed under Chapter 24 of the Code, 26 U.S.C. §§ 3401-3404, and Federal Insurance Contribution Act (FICA) taxes imposed under Chapter 21 of the Code, 26 U.S.C. §§ 3101-3125, assessed, taxed and collected for plaintiff's fiscal periods April 1, 1956 to December 31, 1956; January 1, 1957 to December 31, 1957; January 1, 1958 to December 31, 1958; and January 1, 1959 to June 30, 1959.

 Findings of Fact

 1. Plaintiff is a corporation duly organized and existing under and by virtue of the laws of the State of Delaware and is registered to do business in the Commonwealth of Pennsylvania, with its principal office and place of business at 170 Grand Avenue, Clarion, Pennsylvania.

 2. Plaintiff timely filed in the office of the District Director of Internal Revenue at Pittsburgh, Pennsylvania, its Federal withholding and FICA tax returns for the periods April 1, 1956 to December 31, 1956; January 1, 1957 to December 31, 1957; January 1, 1958 to December 31, 1958; and January 1, 1959 to June 30, 1959. Plaintiff paid the taxes shown thereon to be due in the amount of $117,506.76. 3. The Commissioner of Internal Revenue, upon auditing these returns, determined that amounts paid for City Men in New York City were subject to withholding and FICA taxes. By giving effect to these adjustments, the Commissioner assessed deficiencies on April 29, 1960, as follows: April 1, 1956 to December 31, 1956 $457.52 January 1, 1957 to December 31, 1957 955.04 January 1, 1958 to December 31, 1958 1612.47 January 1, 1959 to June 30, 1959 737.05 Total tax due $3762.08 Total interest due to April 29, 1960 $447.01

19660513

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