Legal Opinion
Consolidated Flooring Services v. United States
United States Court of Federal Claims
Decided August 21, 1997No. Nos. 94-352T, 95-1TPublishedCited by 9 opinions
1Opinion of the Court
OPINION
MARGOLIS, Judge.
This tax refund action, which is currently before the Court following a trial, presents two primary issues. First, the Court must determine whether, for tax years 1989-1992, those people with whom plaintiff contracted to install floor coverings (“installers”) were employees or independent contractors for federal income tax purposes. Second, the Court must determine whether plaintiff is the statutory employer of those employees (“helpers”) who were employed by the installers.
CONTENTIONS OF THE PARTIES
Plaintiff claims that its carpet installers are independent contractors…
2Cases cited17 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Helvering v. TaylorSupreme Court of the United States · 1935
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Western Management, Inc. v. United StatesUnited States Court of Federal Claims · 2000
- Western Management, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2004
- Consolidated Flooring Services v. United StatesUnited States Court of Federal Claims · 1999
- United States v. Total Employment Co., Inc.United States Bankruptcy Court, M.D. Florida · 2004
4 more not listed; retrieve them via the Exa API.