P.E.C. Corp.

200 Ct. Cl. 738, 1972 U.S. Ct. Cl. LEXIS 164
CourtUnited States Court of Claims
DecidedDecember 13, 1972
DocketNo. 703-71
StatusPublished

This text of 200 Ct. Cl. 738 (P.E.C. Corp.) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
P.E.C. Corp., 200 Ct. Cl. 738, 1972 U.S. Ct. Cl. LEXIS 164 (cc 1972).

Opinion

Contracts; withheld payments; counterclaim for unpaid withholding and Federal Insurance Contributions Act taxes. — Plaintiff seeks to recover $73,659.06, plus interest, allegedly due on certain contracts with various Government agencies. Defendant, in its answer to the petition, also asserted ten counterclaims. In its third counterclaim, defendant asserted a claim against plaintiff by virtue of unpaid withholding and Federal Insurance Contributions Act taxes, interest and penalties. This case came before the court on defendant’s motion for summary judgment in the sum of $3,796.12, plus interest, with respect to defendant’s third counterclaim. Upon consideration thereof, together with plaintiff’s opposition thereto, without oral argument, and on the basis of the decisions in United States v. Rindskopf, 105 [739]*739U.S. 418, 422 (1881); Welch v. Helvering, 290 U.S. 111, 115 (1933); Adams v. United States, 175 Ct. Cl. 288, 301-02, 358 F. 2d 986, 994-95 (1966); Walker v. United States, 192 Ct. Cl. 805, 810, 428 F. 2d 1229, 1231 (1970); and United States v. Prince, 348 F. 2d 746, 748 (2d Cir. 1965); and Rule 101(f) of the Rules of this court, the court, by order dated December 13, 1972, granted defendant’s motion and entered judgment for defendant against plaintiff on defendant’s third counterclaim in the sum of $3,796.12, plus interest thereon according to law.

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Related

Welch v. Helvering
290 U.S. 111 (Supreme Court, 1933)
United States v. Clarence J. Prince
348 F.2d 746 (Second Circuit, 1965)
Sarah E. Walker v. The United States
428 F.2d 1229 (Court of Claims, 1970)

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Bluebook (online)
200 Ct. Cl. 738, 1972 U.S. Ct. Cl. LEXIS 164, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pec-corp-cc-1972.