United States Third Circuit

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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

Counsel

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