Legal Opinion
General Investment Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided July 29, 1987No. 85-2604, 86-1652PublishedCited by 52 opinions
1Opinion of the Court
CANBY, Circuit Judge:
This appeal concerns a small mining company that, like others in its county, treated its workers as independent contractors for tax purposes. Two questions are before us. First, whether such treatment was justified under § 530(a)(2)(C) of the Revenue Act of 1978, 26 U.S.C. § 3401 note (1979), as undertaken in reliance on a “long-standing recognized practice of a significant segment of the industry.” Second, for a later tax year to which § 530 cannot be applied, whether the workers in fact qualify as independent contractors under the common law. We conclude that the…
2Cases cited16 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- United States v. SilkSupreme Court of the United States · 1947
- Charles Laduke v. Alan C. Nelson, Etc.Court of Appeals for the Ninth Circuit · 1985
- Charles Laduke v. Alan C. Nelson, Etc.Court of Appeals for the Ninth Circuit · 1986
- Professional Seminar Consultants, Inc., a Corporation v. Sino American Technology Exchange Council, Inc., and G.Y. LinCourt of Appeals for the Ninth Circuit · 1984
11 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Ewens & Miller, Inc. v. Comm'rUnited States Tax Court · 2001
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- 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
- Frank Biehl Barbara Biehl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- In Re RasburyUnited States Bankruptcy Court, N.D. Alabama · 1991
47 more not listed; retrieve them via the Exa API.