Legal Opinion
Katz v. Comm'r
United States Tax Court
Decided May 14, 2002No. 8498-00UnpublishedCited by 2 opinions
1Opinion of the Court
DENNIS KATZ, D.D.S., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Katz v. Comm'r
No. 8498-00
United States Tax Court
T.C. Memo 2002-118; 2002 Tax Ct. Memo LEXIS 124; 83 T.C.M. (CCH) 1629; T.C.M. (RIA) 54741;
May 14, 2002, Filed
Petitioner was found liable for employee tax.
Elizabeth J. Atkinson, for petitioner.
Sandra M. Jefferson, for respondent.
Powell, Carleton D.
POWELL
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge: This is an employment status determination case brought pursuant to section 7436. 1 On May 9, 2000, respondent mailed to petitioner a Notice of…
2Cases cited9 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. BollingerSupreme Court of the United States · 1988
- Keller v. CommissionerUnited States Tax Court · 1981
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Roubik v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Luker v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Luker v. State Tax AssessorSupreme Judicial Court of Maine · 2011