Legal Opinion
In Re Compass Marine Corp.
United States Bankruptcy Court, E.D. Pennsylvania
Decided October 28, 1992No. 19-10775PublishedCited by 20 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge. A. INTRODUCTION
Presently before the court is the Objection of the Debtor, COMPASS MARINE CORPORATION (“the Debtor”), to a portion of the claim filed against it by the Internal Revenue Service (“IRS”) for alleged unpaid federal withholding (“FICA”) and unemployment (“FUTA”) taxes for the years 1982 through 1986. The Debtor contends that it is not liable for the disputed taxes because the workers for whom the IRS alleges FICA and FUTA taxes were due were properly classified by it as independent contractors rather than as employees subject to these…
2Cases cited40 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Bruning v. United StatesSupreme Court of the United States · 1964
- In Re Herbert L. HOLM, Debtor. Alan WRIGHT, Creditor-Appellee, v. Herbert L. HOLM, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 1991
- Nicholas v. United StatesSupreme Court of the United States · 1966
- City of New York v. SaperSupreme Court of the United States · 1949
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3Cited by20 opinions
- First Options of Chicago, Inc. v. Kaplan (In Re Kaplan)United States Bankruptcy Court, E.D. Pennsylvania · 1993
- Teeslink v. United States, Department of the Treasury (In Re Teeslink)United States Bankruptcy Court, S.D. Georgia · 1994
- Lilley v. Internal Revenue Service (In Re Lilley)United States Bankruptcy Court, E.D. Pennsylvania · 1993
- United States v. Baskin & Sears, P.C.District Court, E.D. Pennsylvania · 1997
- Abel v. United States (In Re Abel)District Court, E.D. Pennsylvania · 1996
15 more not listed; retrieve them via the Exa API.