Evans Publ'g, Inc. v. Comm'r
United States Tax Court
P moved to strike paragraphs from the answer to the second amended petition, in which paragraphs R affirmatively alleged that additional individuals (H and W) were employees of P, that P compensated H and W through the payment of commissions, personal expenses, and wages disguised as loans, and that P was liable for additional employment tax, additions to tax, and penalties.
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P moved to strike paragraphs from the answer to the second amended petition, in which paragraphs R affirmatively alleged that additional individuals (H and W) were employees of P, that P compensated H and W through the payment of commissions, personal expenses, and wages disguised as loans, and that P was liable for additional employment tax, additions to tax, and penalties. Held: Pursuant to sec. 7436, I.R.C., the Court has jurisdiction over R's affirmative allegations contained in the answer to the second amended petition that the additional individuals are employees of P and that P is…
1Opinion of the Court
OPINION
Vasquez, Judge:
This case is before the Court on petitioner’s motion to strike paragraphs 9 and 10 of the answer to the second amended petition. The parties have presented both written and oral arguments on the motion.
Background,
Respondent issued to petitioner a notice of determination concerning worker classification under section 7436 (notice of determination).1 Respondent determined that petitioner’s sales personnel and graphics personnel should have been treated as employees rather than independent contractors for 1993, 1994, and 1995 and made adjustments to the amounts of…
2Cases cited13 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Ewing v. CommissionerUnited States Tax Court · 2002
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Henry Randolph Consulting v. CommissionerUnited States Tax Court · 1999
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Alioto v. Comm'rUnited States Tax Court · 2008
- Marino v. BrownCourt of Appeals for the First Circuit · 2004
- Meruelo v. Comm'rUnited States Tax Court · 2009
17 more not listed; retrieve them via the Exa API.