Legal Opinion
Nu-Look Design, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 26, 2004No. 03-2754PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
SMITH, Circuit Judge.
This appeal challenges the determination by the United States Tax Court that the Internal Revenue Service (“IRS”) appropriately classified Ronald A. Stark, who was an officer and the sole shareholder of Nu-Look Design, Inc. (“Nu-Look”), as an employee of Nu-Look. That determination resulted in Nu-Look’s liability for certain employment 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. We affirm.
I
On June 8, 2001, the IRS issued to Nu-Look a Notice of…
2Cases cited10 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Cleveland Board of Education v. LoudermillSupreme Court of the United States · 1985
- Idahoan Fresh v. Advantage ProduceCourt of Appeals for the Third Circuit · 1998
- 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
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3Cited by21 opinions
- D & H Therapy Associates, LLC v. Boston Mutual Life InsuranceCourt of Appeals for the First Circuit · 2011
- Joseph M. Grey Pub v. Commissioner IRSCourt of Appeals for the Third Circuit · 2004
- Scheafnocker v. CommissionerCourt of Appeals for the Third Circuit · 2011
- Bruecher Foundation Services, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- D & H Therapy Associates, LLC v. Boston Mutual Life InsuranceDistrict Court, D. Rhode Island · 2009
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