Lowen Corp. v. United States

MEMORANDUM AND ORDER

BELOT, District Judge.

This matter comes before the court on defendant United States of America’s motions for partial summary judgment (Doc. 16, 17) pursuant to Fed.R.Civ.P. 56. The government’s motions seek rulings on two issues: (1) whether the plaintiffs (taxpayers) are entitled to relief under § 530 of the Revenue Act of 1978, for both their sign and decal salespersons, and (2) whether the taxpayers’ decal salespersons are employees or independent contractors for employment tax purposes. The parties apparently agree that the case is ripe for summary judgment on issue…