Legal Opinion
Yeagle Drywall Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided December 18, 2002No. Nos. 02-1132, 02-1214PublishedCited by 18 opinions
1Opinion of the Court
OPINION
SMITH, Circuit Judge.
This consolidated appeal challenges determinations by the United States Tax Court that an officer and shareholder of each of the corporate taxpayers was an employee and that the taxpayer was therefore hable for taxes under the Federal Insurance Contributions Act (“FICA”), 26 U.S.C. §§ 3101-3128, and the Federal Unemployment Tax Act (“FUTA”), 26 U.S.C. §§ 3301-3311. For the reasons set forth below, we will affirm.
I
The taxpayers, Veterinary Surgical Consultants, P.C. (“VSC”) and Yeagle Drywall Company, Inc. (“YDC”), both received from the Internal Revenue Service…
2Cases cited7 opinions
- Aron Rosenberg v. Xm Ventures, a Maryland Trust and Motient Corporation, a Delaware CorporationCourt of Appeals for the Third Circuit · 2001
- Harris v. City of PhiladelphiaCourt of Appeals for the Third Circuit · 1994
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Pnc Bancorp, Inc., Successor to First National Pennsylvania Corporation v. Commissioner of Internal Revenue (Tax Court No. 95-16002) Pnc Bancorp, Inc., Transferee of Assets of First National Pennsylvania Corporation v. Commissioner of Internal Revenue (Tax Court No. 95-16003) Pnc Bancorp, Inc., Successor to United Federal Bancorp, Inc., and Subsidiaries v. Commissioner of Internal Revenue (Tax Court No. 96-16109) Pnc Bancorp, Inc., Transferee of Assets of United Federal Bancorp, Inc., and Subsidiaries v. Commissioner of Internal Revenue (Tax Court No. 96-16110) Pnc Bancorp, Inc., as (I) Successor to First National Pennsylvania Corporation, (Ii) Transferee of Assets of First National Pennsylvania Corporation, (Iii) Successor to United Federal Bancorp, Inc., and Subsidiaries, and (Iv) Transferee of Assets of United Federal Bancorp, Inc., and SubsidiariesCourt of Appeals for the First Circuit · 2000
- Joseph Radtke, S.C. v. United StatesCourt of Appeals for the Seventh Circuit · 1990
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- David E. Watson, Pc v. United StatesCourt of Appeals for the Eighth Circuit · 2012
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Nu-Look Design, Inc. v. Comm'rUnited States Tax Court · 2003
- Veterinary Surgical Consultants, P.C. v. CommissionerCourt of Appeals for the Third Circuit · 2004
- Cent. Motorplex, Inc. v. Comm'rUnited States Tax Court · 2014
13 more not listed; retrieve them via the Exa API.