LG Kendrick, LLC v. Comm'r
United States Tax Court
P is a single-member LLC that operates a franchise business. The Internal Revenue Service (IRS) determined that P had employees and had unpaid Federal employment taxes, i.e., unpaid withholding and Federal Insurance Contributions Act tax liabilities with respect to its Forms 941, Employer's Quarterly Federal Tax Return, for the last three quarters of 2009 and all four quarters of 2010 and unpaid Federal Unemployment Tax Act tax liabilities with respect to its Forms 940,…
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P is a single-member LLC that operates a franchise business. The Internal Revenue Service (IRS) determined that P had employees and had unpaid Federal employment taxes, i.e., unpaid withholding and Federal Insurance Contributions Act tax liabilities with respect to its Forms 941, Employer's Quarterly Federal Tax Return, for the last three quarters of 2009 and all four quarters of 2010 and unpaid Federal Unemployment Tax Act tax liabilities with respect to its Forms 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, for the 2009 and 2010 taxable years (collectively, periods at…
1Opinion of the Court
LG KENDRICK, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LG Kendrick, LLC v. Comm'r
Docket No. 10241-12L.
United States Tax Court
146 T.C. 17; 2016 U.S. Tax Ct. LEXIS 2; 146 T.C. No. 2;
January 21, 2016, Filed
Lunnon v. Comm'r, T.C. Memo 2015-156, 2015 Tax Ct. Memo LEXIS 163 (T.C., 2015)
An appropriate order and decision will be entered.
P is a single-member LLC that operates a franchise business. The Internal Revenue Service (IRS) determined that P had employees and had unpaid Federal employment taxes, i.e., unpaid withholding and Federal Insurance Contributions Act tax…
2Cases cited53 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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