United States Ninth Circuit
Charlotte's Office Boutique, Inc. v. Comm'r of Internal Revenue, 04-71325
Defendant-Commissioner correctly determined that plaintiff's royalty payments to one of its shareholders constituted wages, and that plaintiff was liable for employment taxes on those wages.
Appellate Information
- Argued 07/11/2005
- Decided 10/07/2005
- Published 10/07/2005
Judges
- CALLAHAN, Circuit Judge:, Before: HUG, PAEZ, and CALLAHAN, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Petitioner-appellant was represented by Robert E. Kovacevich of Spokane, WA.
- For Appellees:
- Respondent-appellee was represented by Eileen J. O'Connor, Assistant Attorney General, Thomas J. Clark, and Regina S. Moriarty of Washington, D.C.