Legal Opinion
Deja Vu-Lynnwood, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided October 26, 2001No. 99-35832; D.C. No. CV-96-01721-JCCPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM1
Deja Vu appeals the decision of the district court denying its motion for litigation costs. Deja Vu owns nightclubs in the Seattle area that feature exotic dancers. Deja Vu treats its dancers as “tenants” rather than employees, and thereby avoids paying employment taxes. The IRS audited Deja Vu, determined that the dancers were employees of Deja Vu, and assessed back taxes. Deja Vu filed a complaint in district court challenging the assessments. After this court issued its opinion in Marlar, Inc. v. United States, 151 F.3d 962 (9th Cir.1998), which held that a club treating its…
2Cases cited12 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Reich v. Circle C. Investments, Inc.Court of Appeals for the Fifth Circuit · 1993
- United States v. Jose Vaz AyresCourt of Appeals for the Ninth Circuit · 1999
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
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3Cited by3 opinions
- Johnson v. VCG Holding Corp.District Court, D. Maine · 2012
- United States v. PorterDistrict Court, S.D. Iowa · 2008
- Vallejo v. Sterigenics U.S., LLCDistrict Court, S.D. California · 2021