Legal Opinion
Select Rehab, Inc. v. United States
District Court, M.D. Pennsylvania
Decided April 8, 2002No. 3:CV01-1278PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
CAPUTO, District Judge.
Plaintiff, Select Rehab, Inc., filed the present action seeking a refund of taxes paid when Defendant determined that Plaintiffs medical directors were employees rather than independent contractors for purposes of federal employment tax liability.
Presently before the Court is Plaintiffs motion for summary judgment. (Doc. 4.) The motion has been fully briefed and is ripe for disposition. Because I find that Plaintiff acted reasonably and in good faith in making the decision to treat the physicians as independent contractors, Plaintiffs motion for summary…
2Cases cited12 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Colburn v. Upper Darby TownshipCourt of Appeals for the Third Circuit · 1988
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- 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
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Nu-Look Design, Inc. v. Comm'rUnited States Tax Court · 2003
- Greco v. United StatesDistrict Court, M.D. Pennsylvania · 2005
- United States v. PorterDistrict Court, S.D. Iowa · 2008
- Superior Proside, Inc. v. Comm'rUnited States Tax Court · 2003
- Nelly Home Care, Inc. v. United StatesDistrict Court, E.D. Pennsylvania · 2016
1 more not listed; retrieve them via the Exa API.