Bruecher Foundation Services, Inc. v. United States

HAYNES, Circuit Judge: *

Taxpayer Bruecher Foundation Services, Inc. (“BFS”), appeals from the district court’s judgment in favor of the United States following a bench trial on BFS’s tax liability. We find no error in the district court’s conclusions of law and thus AFFIRM.

I. Facts & Procedural History

This appeal arises out of a dispute between the United States and BFS over whether the workers whom BFS used in its foundation repair, grading, and land*383scaping services in 1999 and 2000 were independent contractors or employees of BFS.

Bruecher Foundation Services, Inc., is a corporation wholly…