Legal Opinion
Cleveland Institute of Electronics, Inc. v. United States
District Court, N.D. Ohio
Decided March 12, 1992No. 1:91CV0325PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ANN ALDRICH, District Judge.
Plaintiff Cleveland Institute of Electronics (“CIE”) brings this action for a refund of taxes, interest, and penalties that were assessed against, and collected from, CIE by the United States. The government claims that CIE’s sales persons are employees from whom CIE must withhold federal income taxes. CIE counters that its sales persons are independent contractors, and that therefore CIE need not withhold any federal income tax from its sales persons’ compensation. At stake is approximately $474,000 in employment taxes, penalties, and interest,…
2Cases cited6 opinions
- Moskal v. United StatesSupreme Court of the United States · 1990
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Garvey, Inc. v. United StatesUnited States Court of Claims · 1983
- Garvey, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
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3Cited by5 opinions
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