Legal Opinion
Fred Marvel and Angela Marvel, D/B/A Marvel Photo v. United States
Court of Appeals for the Tenth Circuit
Decided October 26, 1983No. 80-1497PublishedCited by 53 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
Taxpayers Fred and Angela Marvel appeal from a judgment of the district court finding taxpayers liable for unpaid Federal Insurance Contribution Act (FICA), Federal Unemployment Tax Act (FUTA), and federal withholding taxes. Taxpayers contend that the district court erred (1) in referring their case to a federal magistrate for trial without statutory or constitutional sanction, (2) in finding that certain individuals who performed services for taxpayers’ business were employees rather than independent contractors, (3) in denying taxpayers’ motion for summary judgment…
2Cases cited18 opinions
- United States v. RaddatzSupreme Court of the United States · 1980
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- United States v. JanisSupreme Court of the United States · 1976
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
13 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Wimmer v. CookCourt of Appeals for the Fourth Circuit · 1985
- Wimmer v. CookCourt of Appeals for the Fourth Circuit · 1985
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
48 more not listed; retrieve them via the Exa API.