United States Ninth Circuit

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Rancheria v. US, 10-15519

In an action by an Indian Tribe for a refund of Federal Unemployment Tax, Title 26 Section 3306(c)(7), judgment of the district court in favor of the government is reversed where: 1) services performed in the employ of an Indian tribe are excepted from FUTA's definition of employment by Section 3306(c)(7) only where a tribe or its instrumentality is a common-law employer of the worker performing the services; and 2) plaintiff was a common-law employer.

Appellate Information

  • Decided 08/11/2011
  • Published 08/11/2011




  • United States Ninth Circuit


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