Legal Opinion
Joseph Radtke, SC v. United States
District Court, E.D. Wisconsin
Decided April 11, 1989No. Civ. A. 88-C-444PublishedCited by 9 opinions
1Opinion of the Court
ORDER
TERENCE T. EVANS, District Judge.
Joseph Radtke, S.C. wants a refund of unemployment and Social Security taxes that it says were illegally assessed against and collected from the service corporation for calendar year 1982. The Radtke corporation, which employed lawyer Joseph Radtke for a salary of $0, maintains that it was not liable for such taxes because it paid him no wages, only dividends.
The Radtke corporation and the government have each moved for summary judgment. The government should win.
FACTS
None of the facts are disputed.
Joseph Radtke received his law degree from Marquette…
2Cases cited8 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Tulia Feedlot, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- David E. Watson, Pc v. United StatesCourt of Appeals for the Eighth Circuit · 2012
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Joseph Radtke, S.C. v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Western Management, Inc. v. United StatesUnited States Court of Federal Claims · 2000
- Joly v. CommissionerUnited States Tax Court · 1998
4 more not listed; retrieve them via the Exa API.