TFT Galveston Portfolio, Ltd. Ex Rel. TFT 2, Ltd. v. Commissioner
United States Tax Court
P received a Notice of Determination Concerning Worker Classification and corresponding employment tax liabilities on its own behalf and other such notices as successor in interest to various partnerships. The parties dispute whether P was a successor in interest under Texas law, and R asserts this Court should establish a Federal standard of successor in interest as Federal common law. In addition, the status of P's workers for the period involving P is itself at issue.
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P received a Notice of Determination Concerning Worker Classification and corresponding employment tax liabilities on its own behalf and other such notices as successor in interest to various partnerships. The parties dispute whether P was a successor in interest under Texas law, and R asserts this Court should establish a Federal standard of successor in interest as Federal common law. In addition, the status of P's workers for the period involving P is itself at issue. Held: On the facts before us, P was not a successor in interest under Texas law. Held, further, we do not adopt a Federal…
1Opinion of the Court
Goeke, Judge:
These consolidated cases 2 are before us on petitions for redetermination of employment status filed pursuant to section 7436. 3 In separate Notices of Determination Concerning Worker Classification (notices) respondent determined that for purposes of Federal employment taxes, the individuals listed in Table 1 attached to the notices should be legally classified as petitioners’ employees and thus determined deficiencies in, additions to, and penalties with respect to petitioner’s Federal employment taxes as follows: 4
TFT Galveston Portfolio, Ltd., docket No. 1082-12
Additions to…
2Cases cited37 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- O'Melveny & Myers v. Federal Deposit InsuranceSupreme Court of the United States · 1994
- Morgan v. CommissionerSupreme Court of the United States · 1940
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3Cited by3 opinions
- ACI Construction v. United StatesDistrict Court, D. Utah · 2022
- Hampton Software Development, LLC v. CommissionerUnited States Tax Court · 2018
- Kelvin R. Crews v. CommissionerUnited States Tax Court · 2019