Ridgewell's, Inc. v. United States

This tax refund case comes before the court on plaintiffs motion for summary judgment and defendant’s opposition thereto. The dispute centers around whether certain individuals are employees of plaintiff with the consequence that plaintiff would have to withhold and pay the taxes imposed by the FICA,1 FUTA,2 and income tax withholding3 provisions ("employment taxes”) with respect to amounts paid to those individuals. Plaintiff seeks relief on two independently sufficient grounds: (1) the individuals are not plaintiffs employees and (2) whether or not they are plaintiffs employees, plaintiff…