Legal Opinion
Quietwater Entertainment, Inc. v. United States
District Court, N.D. Florida
Decided June 28, 1999No. 3:98CV160/RVPublishedCited by 3 opinions
1Opinion of the Court
ORDER
VINSON, Chief Judge.
Pending are the plaintiffs motion for summary judgment and the defendant’s cross-motion for summary judgment (doc. 13).
I. BACKGROUND
This is an action brought by the plaintiff for a refund of Federal Insurance Contribution Act (“FICA”) taxes paid to the Internal Revenue Service. Except where noted, the following facts are not in dispute.
Plaintiff Quietwater Entertainment, Inc., owns and operates a restaurant on Pensacola Beach, Florida, known as Jubilee/Captain Fun Restaurant. The plaintiff receives and records employee tip reports and withholds employee taxes and the…
2Cases cited16 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
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Helvering v. TaylorSupreme Court of the United States · 1935
- Weinberger v. WiesenfeldSupreme Court of the United States · 1975
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3Cited by3 opinions
- 330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United StatesCourt of Appeals for the Seventh Circuit · 2000
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001