Legal Opinion
Kentfield Medical Hospital Corp. v. United States
District Court, N.D. California
Decided June 20, 2002No. C-01-2989-VRWPublishedCited by 3 opinions
1Opinion of the Court
ORDER.
WALKER, District Judge.
Kentfield Medical Hospital Corp (Kent-field) initiated this action to recover taxes paid under protest. At issue is whether Kentfield properly treated its psychologists as independent contractors rather than employees. An IRS audit concluded that Kentfield’s psychologists were employees rather than independent contractors and assessed employee taxes (FICA and FUTA) on Kentfield. Kentfield moves for summary judgment on its claim for reimbursement of taxes paid. See Doc #6.
I
The following factual summary is undisputed except as specifically noted below.
In 1988,…
2Cases cited6 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- James v. CommissionerUnited States Tax Court · 1956
- Martin L. Springfield, Dba Douglas Motors, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1996
- North Louisiana Rehabilitation Center, Inc. v. United StatesDistrict Court, W.D. Louisiana · 2001
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3Cited by3 opinions
- Ellis Law Group, LLP v. Nevada City Sugar Loaf Properties, LLCCalifornia Court of Appeal · 2014
- ALFRED J. PETIT-CLAIR, JR. VS. BOARD OF TRUSTEES (PUBLIC EMPLOYEES' RETIREMENT SYSTEM)New Jersey Superior Court Appellate Division · 2020
- Ellis Law Group v. Nevada City Sugar Loaf Prop.California Court of Appeal · 2014