Legal Opinion
Jjr, Inc. v. United States
District Court, W.D. Washington
Decided January 3, 1997No. C95-1744DPublishedCited by 6 opinions
1Opinion of the Court
ORDER GRANTING PLAINTIFF’S SUMMARY JUDGMENT MOTION FOR § 530 RELIEF
DIMMICK, Chief Judge.
The Court revisits here issues of federal tax liability applied to owners of nightclubs in which nude and semi-nude dancers perform. In an earlier case, this Court denied summary judgment as to whether the performers were employees whose wages were paid by the nightclub owner (taxpayer). Marlar, Inc. v. United States, 934 F.Supp. 1204 (W.D.Wash.1996). Nonetheless, the Court granted relief for the tax years in question on the basis of § 530 (safe haven). The same result is compelled here, although the facts…
2Cases cited18 opinions
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- McGary v. Westlake InvestorsWashington Supreme Court · 1983
- Reich v. Priba Corp.District Court, N.D. Texas · 1995
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
- St. Yves v. Mid State BankWashington Supreme Court · 1988
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3Cited by6 opinions
- Marlar, Inc., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1998
- Commonwealth v. MakerSuperior Court of Pennsylvania · 1998
- Deja Vu Entertainment Enterprises of Minnesota, Inc. v. United StatesDistrict Court, D. Minnesota · 1998
- Deja Vu-Lynnwood, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- Beck v. United StatesDistrict Court, D. South Carolina · 1998
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