Legal Opinion
David E. Watson, Pc v. United States
Court of Appeals for the Eighth Circuit
Decided February 21, 2012No. 11-1589PublishedCited by 85 opinions
1Opinion of the Court
BEAM, Circuit Judge.
This case concerns the Federal Insurance Contribution Act (FICA), 26 U.S.C. (I.R.C.) § 3101 et seq., and certain employment taxes FICA imposes upon employers. After a bench trial on the merits, the district court 1 rendered a tax deficiency judgment against David E. Watson, P.C. (DEWPC) for unpaid FICA tax. DEWPC appeals, and we affirm.
I. BACKGROUND
In 1982, David Watson (Watson) graduated from college with a bachelor’s degree in business administration and a specialization in accounting. In 1983, Watson became a Certified Public Accountant (CPA) and later obtained a…
2Cases cited26 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- United States v. JanisSupreme Court of the United States · 1976
- United States v. Ronald Keith BrownCourt of Appeals for the Eleventh Circuit · 2005
- United States v. Cleveland Indians Baseball Co.Supreme Court of the United States · 2001
- In Re Zurn Pex Plumbing Products LiabilityCourt of Appeals for the Eighth Circuit · 2011
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