Legal Opinion
Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-Appellee
Court of Appeals for the Eighth Circuit
Decided February 22, 1996No. 95-1826, 95-2088PublishedCited by 55 opinions
1Opinion of the Court
JOHN B. JONES, Senior District Judge.
This appeal involves the attempt by the United States to collect employment taxes from plaintiff Boles Trucking, Inc.
The appeal by the United States presents two issues: first, what is the taxpayer’s burden of proof when it asserts it had a “reasonable basis” for improperly classifying employees as independent contractors under Section 530 of the Revenue Act of 1978, 26 U.S.C. § 3401 note (Section 530) and secondly, whether the evidence was sufficient to support the jury’s finding of a “reasonable basis”. We find that the district court improperly…
2Cases cited12 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. TaylorSupreme Court of the United States · 1935
- Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992
- Rubber Research, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1970
7 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Ewens & Miller, Inc. v. Comm'rUnited States Tax Court · 2001
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Martin L. Springfield, Dba Douglas Motors, Plaintiff-Counter-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1996
- West Platte R-Ii School District v. Judi Wilson, by and on Behalf of Her Son, L.W.Court of Appeals for the Eighth Circuit · 2006
50 more not listed; retrieve them via the Exa API.