Legal Opinion
Hansen v. United States
District Court, W.D. Missouri
Decided September 19, 1978No. 78-4069-CV-CPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ELMO B. HUNTER, District Judge.
Plaintiffs, owners of the Linncreek Auction establishment in Linn Creek, Missouri, have filed a civil suit for refund of certain taxes paid to defendants for the year 1974 and for declaratory relief concerning tax liability for the years 1974 and 1975.
From the complaint, it appears that plaintiffs operate an auction house in Camden County, Missouri. They assert that auctioneers who conduct sales at the auction house are independent contractors; on this basis plaintiffs allege that they are not obligated to withhold FICA taxes from the…
2Cases cited14 opinions
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- Professional Engineers, Inc., and Leroy T. Gravatte, III v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1975
- Pipola v. ChiccoDistrict Court, S.D. New York · 1959
- David Bohn v. United States of AmericaCourt of Appeals for the Eighth Circuit · 1972
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3Cited by3 opinions
- Hansen v. United StatesDistrict Court, D. Nebraska · 1984
- Estate of Pechan v. United StatesDistrict Court, E.D. New York · 1988
- Retfalvi v. United StatesDistrict Court, E.D. North Carolina · 2018