Legal Opinion
Superior Proside, Inc. v. Comm'r
United States Tax Court
Decided February 26, 2003No. 4804-00UnpublishedCited by 1 opinion
1Opinion of the Court
SUPERIOR PROSIDE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Superior Proside, Inc. v. Comm'r
No. 4804-00
United States Tax Court
T.C. Memo 2003-50; 2003 Tax Ct. Memo LEXIS 53; 85 T.C.M. (CCH) 914; T.C.M. (RIA) 55057;
February 26, 2003, Filed
Decision entered for respondent.
Joseph H. O'Donnell, Jr., for petitioner.
Linda P. Azmon, for respondent.
Cohen, Mary Ann
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 7436 (notice of determination)…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Antonio R. Durando Naomiann N. Durando v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Joseph M. Grey Pub. Accountant, P.C. v. Comm'rUnited States Tax Court · 2002
- Veterinary Surgical Consultants, P.C. v. Comm'rUnited States Tax Court · 2001
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3Cited by1 opinion
- Superior Proside Inc v. Commissioner IRSCourt of Appeals for the Third Circuit · 2004