Legal Opinion
Albert and Helen R. Ware v. United States
Court of Appeals for the Sixth Circuit
Decided October 16, 1995No. 94-1293PublishedCited by 23 opinions
1Opinion of the Court
BOGGS, Circuit Judge.
The district court granted summary judgment for plaintiffs Albert and Helen Ware in their suit to recover taxes that they overpaid in 1988, 1989, and 1990. The district court found that because Albert Ware was an independent contractor of the Automobile Association of America (“AAA”) rather than an employee, the plaintiffs could deduct Mr. Ware’s unreimbursed business expenses from gross income. The district court entered summary judgment for the Wares, and the United States timely appeals that final judgment.
Because we agree with the district court’s conclusion that Mr.…
2Cases cited7 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
- Wolcott v. Nationwide Mutual Insurance CompanyCourt of Appeals for the Sixth Circuit · 1989
- Butts v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Sister Michael Marie v. American Red CrossCourt of Appeals for the Sixth Circuit · 2014
- Jotham Clement Johnson v. City of SalineCourt of Appeals for the Sixth Circuit · 1998
- John Weary v. William S. CochranCourt of Appeals for the Sixth Circuit · 2004
- Bryson v. Middlefield Volunteer Fire Department, Inc.Court of Appeals for the Sixth Circuit · 2011
- Anyan v. New York Life InsuranceDistrict Court, S.D. New York · 2002
18 more not listed; retrieve them via the Exa API.