United States Third Circuit
NU-LOOK DESIGN, INC. v. COMM'R OF INTERNAL REVENUE, 03-2754
An individual was properly classified by the IRS as an employee of plaintiff per the FICA and the Federal Unemployment Tax Act, and plaintiff lacked a reasonable basis for failing to treat him as an employee. Thus, the Tax Court correctly found plaintiff to be liable for certain employment taxes.
Appellate Information
- Decided 01/26/2004
- Published 01/26/2004
Judges
Court
- United States Third Circuit