Legal Opinion
Evans v. Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided September 5, 1979No. 77-2014PublishedCited by 3 opinions
1Opinion of the Court
TUTTLE, Senior Circuit Judge:
The Internal Revenue Service appeals from a decision by the district court that Southwest Restaurant Systems, Inc., the debtor for whom Evans is the trustee in bankruptcy, was not an “employer” within the meaning of § 3401(d)(1) of the Internal Revenue Code of 1954, and therefore was not liable for the federal income withholding, Federal Insurance Contributions Act taxes, and Federal Unemployment Tax Act taxes of Sahara Caterers, Inc., Southwest Restaurant Management, Inc., and Neptune’s East, Inc. for the year 1974.
The debtor and the three other corporations were…
2Cases cited3 opinions
- Otte v. United StatesSupreme Court of the United States · 1974
- United States v. FogartyCourt of Appeals for the Eighth Circuit · 1947
- Century Indemnity Co. v. RiddellCourt of Appeals for the Ninth Circuit · 1963
3Cited by3 opinions
- In The Matter Of Southwest Restaurant Systems, Inc.Court of Appeals for the Ninth Circuit · 1979
- Garcia v. UNM Bd. of RegentsNew Mexico Court of Appeals · 2016
- Garcia v. UNM Bd. of RegentsNew Mexico Court of Appeals · 2016