Legal Opinion
Veterinary Surgical Consultants, P.C. v. Commissioner
Court of Appeals for the Third Circuit
Decided March 10, 2004No. 03-2733PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
RENDELL, Circuit Judge.
Taxpayer Veterinary Surgical Consultants, P.C. (VSC) appeals from the order of the Tax Court, holding that Kenneth Sadanaga, D.V.M. (Dr. Sadanaga) was an “employee” of VSC for federal tax purposes during the years 1997 and 1998, and that VSC was not entitled to relief from its employment tax liability under Section 530 of the Revenue Act of 1978. The facts are well known to the parties and need not be repeated here.
On appeal, VSC also argues that the Internal Revenue Service failed to provide *670it with written notice of Section 530, violating its due…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. International Building Co.Supreme Court of the United States · 1953
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Veterinary Surgical Consultants, P.C. v. Comm'rUnited States Tax Court · 2001
- Nu-Look Design, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
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3Cited by2 opinions
- Constellation Services International, Inc. v. AndersonDistrict Court, D. Delaware · 2025
- Specialty Transport & Delivery Services, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 2004