Legal Opinion
Marlar, Inc. v. United States
District Court, W.D. Washington
Decided August 2, 1996No. C95-729DPublishedCited by 4 opinions
1Opinion of the Court
ORDER GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
DIMMICK, Chief Judge.
THIS MATTER is before the Court on plaintiff Marlar, Inc.’s (“Marlar”) motion for summary judgment, pursuant to Fed. R.Civ.P. 56. Marlar, owner of a club which features nude and semi-nude dancing, protests its liability for certain employment taxes, which the Internal Revenue Service (“IRS”) insists should have been paid for the dancers. Marlar paid the taxes for one of the dancers for each quarter in question and brought .this action for refund; the government counterclaimed for taxes, penalties, and interest.
Marlar…
2Cases cited12 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Reich v. Circle C. Investments, Inc.Court of Appeals for the Fifth Circuit · 1993
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
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3Cited by4 opinions
- Marlar, Inc., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1998
- Commonwealth v. MakerSuperior Court of Pennsylvania · 1998
- Deja Vu Entertainment Enterprises of Minnesota, Inc. v. United StatesDistrict Court, D. Minnesota · 1998
- Jjr, Inc. v. United StatesDistrict Court, W.D. Washington · 1997