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330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United States

Court of Appeals for the Seventh Circuit

Decided February 22, 2000No. 99-1137PublishedCited by 35 opinions

1Opinion of the Court

COFFEY, Circuit Judge.

Plaintiff 330" West Hubbard Restaurant Corporation operates a restaurant named “Coco Pazzo” in Chicago,Illinois. 1 Coco Pazzo filed this action in the Northern District of Illinois challenging the Internal Revenue Service’s (IRS’s) aggregate method of assessing and collecting the employer’s share of Federal Insurance Contribution Act (FICA) taxes on tips received by its restaurant employees as well as seeking a refund of a partial payment of employment FICA taxes and an abatement of the balance of the taxes assessed. The IRS filed a counterclaim for unpaid FICA taxes in…

2Cases cited31 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Welch v. HelveringSupreme Court of the United States · 1933
  3. Liteky v. United StatesSupreme Court of the United States · 1994
  4. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
  5. United States v. JanisSupreme Court of the United States · 1976

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3Cited by35 opinions

  1. United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
  2. Kinslow v. PullaraCourt of Appeals for the Seventh Circuit · 2008
  3. United States v. UseniCourt of Appeals for the Seventh Circuit · 2008
  4. Jefferson v. United StatesCourt of Appeals for the Seventh Circuit · 2008
  5. Square D Company and Subsidiaries v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 2006

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