Darrell Harris, Inc. v. United States

How courts have described this case

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

• holding that a sole shareholder, director, and president of an accounting corporation was considered an employee instead of an independent contractor for federal employment tax law purposes because he performed substantial services for the corporation
• cash flow difficulties do not constitute reasonable cause not to file

Source: CourtListener parenthetical corpus (CC0).