United States Ninth Circuit

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

Judges

• SILVERMAN

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Frank R. Lawrence, John A. DiCicco