Anthony Laird v. USA

  1. 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.

  2. 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. 

  3. 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.