Significant Court Cases, Revenue Rulings, Internal Revenue Codes, and Treasury Regulations - Independent Contractor or Employee
Leb's Enterprises, Inc., 85 AFTR2d Par. 2000-450, January 24, 2000
Car Shuttlers
Ruling:
- U.S. District Court granted summary judgement to the Government.
- Drivers that transported vehicles from place to place were employees
of the company.
- Company was responsible for applicable employment taxes.
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.
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Page Last Reviewed or Updated: 2012-08-01
