Legal Opinion
United States v. Total Employment Co., Inc.
United States Bankruptcy Court, M.D. Florida
Decided February 12, 2004No. 8:03-CV-1921-T-30MAPPublishedCited by 2 opinions
1Opinion of the Court
ORDER
MOODY, District Judge.
This is an appeal from the United States Bankruptcy Court of an Order sustaining in part and overruling in part Debtor’s objections to Claim # 7 of the Internal Revenue Service (the “IRS”) as amended by Claims # 21 and # 27. 1 This Court has jurisdiction pursuant to 28 U.S.C. § 158(a). The Court has read the briefs of the parties and heal'd oral argument. The main issue for this Court to resolve is whether an employee leasing company is considered an “employer” for payroll tax purposes. The Bankruptcy Court found that an employee leasing company does not have…
2Cases cited8 opinions
- Otte v. United StatesSupreme Court of the United States · 1974
- Harris v. GonzalezDistrict Court of Appeal of Florida · 2001
- In The Matter Of Southwest Restaurant Systems, Inc.Court of Appeals for the Ninth Circuit · 1979
- Consolidated Flooring Services v. United StatesUnited States Court of Federal Claims · 1997
- United States v. GaramiDistrict Court, M.D. Florida · 1995
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3Cited by2 opinions
- Trinet Group, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 2020
- Trinet Group, Inc. v. United StatesDistrict Court, M.D. Florida · 2018