Anthony Laird v. USA
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October 29, 2019
Electric Co. Owner's Tax Refund Fight Revived By 5th Circ.
The Fifth Circuit has sent a Mississippi electric company owner's tax refund claim back to a lower court to determine whether the owner or the company paid employment taxes at issue, and thus to ascertain which side is entitled to the refund.
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March 07, 2019
Company, Not Owner, Should Bring Tax Claim, 5th Circ. Told
The owner of a Mississippi electric company didn't have standing to bring a tax refund lawsuit because the taxes were assessed against and paid by his company, the U.S. told the Fifth Circuit Thursday.
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January 23, 2019
IRS Wrongly Credited Company's Tax Payments, 5th Circ. Told
The Internal Revenue Service wrongly applied about $52,000 of an electric company's overdue employment tax payments to its outstanding penalties instead of refunding it to the company's owner, who assumed liability, he told the Fifth Circuit.