Legal Opinion
Bubble Room, Inc. v. United States
United States Court of Federal Claims
Decided October 21, 1996No. 94-616TPublishedCited by 7 opinions
1Opinion of the Court
*661 OPINION
HORN, Judge.
The above-captioned case comes before the court on the parties’ cross-motions for summary judgment, pursuant to Rule 56 of the Rules of the United States Court of Federal Claims (RCFC). The plaintiff, Bubble Room, Inc. (Bubble Room), alleges in its complaint that the defendant, the United States, acting through the United States Department of the Treasury, Internal Revenue Service (IRS), improperly assessed and collected an employer only Federal Insurance Contribution Act (FICA) tax against the plaintiff, Bubble Room, based on an aggregate estimate made by the IRS of tips…
2Cases cited69 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Welch v. HelveringSupreme Court of the United States · 1933
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3Cited by7 opinions
- The Bubble Room, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
- Fior D'Italia, Inc. v. United StatesDistrict Court, N.D. California · 1998
- 330 West Hubbard Restaurant Corp. v. United StatesDistrict Court, N.D. Illinois · 1998
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
2 more not listed; retrieve them via the Exa API.