Western Management, Inc. v. United States

OPINION

FIRESTONE, Judge.

This tax refund action is currently before the court on the parties’ cross motions for partial summary judgment on the issue of liability. The issues to be decided are: (1) whether, for tax years 1991, 1992, and 1993, Robert E. Kovacevich was a statutory employee of plaintiff corporation under 26 U.S.C. § 3121(d)(1) (1994 & Supp.1997); and (2) if so, whether plaintiff corporation is enti-*544tied to relief under the safe harbor provision of section 530 of the Revenue Act of 1978.1

After carefully reviewing the submissions and arguments of the parties, the court hereby…