Legal Opinion
Crowd Management Services, Inc. v. United States
District Court, D. Oregon
Decided April 11, 1995No. Civ. 90-1093-MAPublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER
MARSH, District Judge.
Plaintiffs Crowd Management, Inc. (“CMS”) and James J. DeLoretto (“DeLoret-to”) brought this action seeking a refund from the Internal Revenue Service (the “IRS”) of payments made to the IRS for assessments and penalties arising from plaintiffs’ classification of workers as independent contractors rather than employees for employment tax purposes. Plaintiff DeLoretto also brought claims for damages against defendant pursuant to 26 U.S.C. §§ 7432 (Damages for Failure to Release a Lien) and 7433 (Damages for Unauthorized Collection of Taxes). Defendant…
2Cases cited22 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Charles J. Oltarzewski, Jr. v. Marcia RuggieroCourt of Appeals for the Ninth Circuit · 1987
- Valandingham v. BojorquezCourt of Appeals for the Ninth Circuit · 1989
- Fed. Sec. L. Rep. P 95,468 Ernest C. Hector v. Herman Wiens, Individually and Dba Wiens Feed LotCourt of Appeals for the Ninth Circuit · 1976
- Dale E. Harper v. Clyde Wallingford Larry Kincheloe W.L. Kautsky an Unnamed Mailroom Staff Member at W.S.P., A/K/A "d.s."Court of Appeals for the Ninth Circuit · 1989
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3Cited by3 opinions
- In Re Quality Medical Consultants, Inc.United States Bankruptcy Court, M.D. Florida · 1995
- Purser Truck Sales, Inc. v. United StatesDistrict Court, M.D. Georgia · 2008
- United States v. Quality Medical Consultants, Inc.District Court, M.D. Florida · 1997