Legal Opinion
303 West 42nd St. Enterprises, Inc. v. Internal Revenue Service
Court of Appeals for the Second Circuit
Decided June 18, 1999No. 97-6066PublishedCited by 17 opinions
1Opinion of the Court
WEXLER, District Judge:
The Internal Revenue Service (“IRS”) assessed a deficiency against plaintiff, operator of an adult entertainment facility known as Show World (“Show World”), for employment taxes relating to performers working in plaintiffs One-on-One fantasy booths (“performers” or “booth performers”). Plaintiff paid part of the tax assessment and instituted this action for refund. *274The District Court denied plaintiffs motion for summary judgment on the refund claim and granted the cross-motion for summary judgment of defendant United States (the “Government”) seeking payment of the…
2Cases cited9 opinions
- Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- 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
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- North Louisiana Rehabilitation Center, Inc. v. United StatesDistrict Court, W.D. Louisiana · 2001
- Nu-Look Design, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
- Redmond v. Chains, Inc.Colorado Court of Appeals · 2000
- Yeagle Drywall Co. v. CommissionerCourt of Appeals for the Third Circuit · 2002
- Nu-Look Design, Inc. v. Comm'rUnited States Tax Court · 2003
12 more not listed; retrieve them via the Exa API.