Legal Opinion
Deja Vu Entertainment Enterprises of Minnesota, Inc. v. United States
District Court, D. Minnesota
Decided February 13, 1998No. 3-96-1078PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MAGNUSON, District Judge.
This matter is before the Court upon Plaintiff, Deja Vu Entertainment Enterprises of Minnesota, Inc.’s (“Deja Vu”) Motion for Summary Judgment. For the following reasons, the Court grants Plaintiffs motion.
BACKGROUND
Plaintiff Deja Vu operates an adult entertainment club in downtown Minneapolis, Minnesota. In 1994, the Internal Revenue Service (“IRS”) contended that Deja Vu owed employment taxes for the years 1990 to 1992. The IRS asserted that the entertainers who performed at Deja Vu were “employees,” and that Deja Vu had never paid any employment…
2Cases cited8 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- In Re RasburyUnited States Bankruptcy Court, N.D. Alabama · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- North Louisiana Rehabilitation Center, Inc. v. United StatesDistrict Court, W.D. Louisiana · 2001
- Redmond v. Chains, Inc.Colorado Court of Appeals · 2000
- Select Rehab, Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 2002
- Deja Vu-Lynnwood, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- Johnson v. VCG Holding Corp.District Court, D. Maine · 2012
4 more not listed; retrieve them via the Exa API.