Legal Opinion
Fior D'Italia, Inc. v. United States
District Court, N.D. California
Decided September 18, 1998No. C-97-4613-CALPublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
LEGGE, District Judge.
The plaintiff taxpayer challenges the Internal Revenue Service’s use of a so-called “aggregate” method to determine, assess and collect an employer’s share of FICA taxes on the tips received by its restaurant employees. Plaintiff has moved for summary judgment on this issue, and the government has filed a cross-motion for summary judgment on its counterclaim for the payment of the IRS’s assessment. The motions were argued and submitted for decision. The court has reviewed the moving and opposing papers, the record…
2Cases cited12 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Flemming v. NestorSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
- Mastro Plastics Corp. v. National Labor Relations BoardSupreme Court of the United States · 1956
- United States v. Heirs of BoisdoréSupreme Court of the United States · 1849
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3Cited by6 opinions
- 330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United StatesCourt of Appeals for the Seventh Circuit · 2000
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
- Quietwater Entertainment, Inc. v. United StatesDistrict Court, N.D. Florida · 1999
- LIR Management Corp. v. United StatesDistrict Court, S.D. New York · 2000
- 330 West Hubbard Restaurant Corp. v. United StatesDistrict Court, N.D. Illinois · 1998
1 more not listed; retrieve them via the Exa API.