303 West 42nd Street Enterprises, Inc. v. Internal Revenue Service

SAND, District Judge.

Plaintiff corporation, 303 West 42nd St. Enterprises, operates an “adult entertainment” center known as Show World. The Internal Revenue Service assessed a deficiency against Show World for employment taxes on dancers working in Show World’s one-on-one fantasy booths. Plaintiff paid part of the assessment and has instituted this action for refund. Plaintiff moves for summary judgment on its refund claim. The Government cross-moves for summary judgment on its counterclaim for employment taxes for all payroll periods during 1989 and 1990. We deny plaintiffs motion for…