Legal Opinion
The Bubble Room, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided January 14, 1999No. 97-5030PublishedCited by 95 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge SCHALL. Dissenting opinion filed by Circuit Judge PLAGER.
SCHALL, Circuit Judge.
This litigation arises out of a tax dispute between a restaurant owner, the Bubble Room, Inc. (the “Bubble Room”), and the Internal Revenue Service (“IRS”). The principal issue presented is whether the IRS has authority under the Internal Revenue Code (“I.R.C.” or “Code”) to assess the Bubble Room’s share of Federal Insurance Contribution Act (“FICA”) taxes on unreported tips of its restaurant employees on an aggregate basis, without first determining the underre-porting…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Flemming v. NestorSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
9 more not listed; retrieve them via the Exa API.
3Cited by95 opinions
- Cross Medical Products, Inc. v. Medtronic Sofamor Danek, Inc.Court of Appeals for the Federal Circuit · 2005
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Agwiak, Alf v. United StatesCourt of Appeals for the Federal Circuit · 2003
- 330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United StatesCourt of Appeals for the Seventh Circuit · 2000
90 more not listed; retrieve them via the Exa API.