Legal Opinion

KM Systems, Inc. v. United States

District Court, D. New Jersey

Decided January 25, 2005No. CIV.A. 02-4567(FLW)Published

1Opinion of the Court

ORDER

WOLFSON, District Judge.

This matter having been opened to the Court by Paul R. Fitzmaurice, counsel to KM Systems, Inc. (“Plaintiff’ or “KM Systems”), seeking to recover a total of $58,129.41 in attorneys’ fees and costs pursuant to 26 U.S.C. § 7430 (“ § 7430”), and the Court, having previously granted summary judgment on Plaintiffs claim that it had a reasonable basis for treating its cable installers as independent contractors in accordance with the safe harbor provision of Section 530(a)(2)(C) of the 1978 Internal Revenue Code (“Section 530”), and having considered the moving,…

2Cases cited8 opinions

Pierce v. UnderwoodSupreme Court of the United States · 1988
Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
Zinniel v. CommissionerCourt of Appeals for the Seventh Circuit · 1989
Michael E. Bowles Lynn G. Bowles v. United StatesCourt of Appeals for the Fourth Circuit · 1991
Charles E. Nicholson, Jr. And Margaret K. Nicholson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995

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