Legal Opinion
Hotel Conquistador, Inc. v. United States
United States Court of Claims
Decided April 18, 1979No. 374-75PublishedCited by 17 opinions
1Opinion of the CourtNichols, Judge
This tax case is before the court on cross-motions for summary judgment on stipulated facts. The plaintiff is suing for itself and as successor by merger to Tropicana Casino, Inc., the latter having operated a casino on the former’s hotel premises at Las Vegas, Nevada. The issues concern calendar year 1971 taxes of the sort commonly designated as FICA (Federal Insurance Contributions Act) and FUTA (Federal Unemployment Tax Act), assessed with respect to employees’ wages. Both taxpayers had large staffs: culinary workers, bartenders, waiters, carpenters, plumbers, electricians, gardeners,…
2Cases cited17 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. KalesSupreme Court of the United States · 1941
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Newton v. United StatesUnited States Court of Claims · 1958
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
- Hospital Data Center of S.C., Inc. v. United StatesUnited States Court of Claims · 1980
- Joshua Jarrett v. United StatesCourt of Appeals for the Sixth Circuit · 2023
- General Elevator Corp. v. United StatesUnited States Court of Claims · 1990
12 more not listed; retrieve them via the Exa API.