Charlotte's Office Boutique, Inc. v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that Section 530 applied, even though the worker in question, whose wages had been exempted from withholding and reporting, had been treated as an employee for the relevant taxable periods
• finding an actual controversy even after the Commissioner conceded that the taxpayer had treated its president and director as an employee for the relevant taxable periods
• \[A]s a general matter a federal court's subject-matter jurisdiction is determined at the time it is invoked\

Source: CourtListener parenthetical corpus (CC0).