Estate of Smith v. Underwood

How courts have described this case

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

• noting that an employer treated workers as employees when it withheld and paid employment taxes for those workers
• “Employers are required to withhold and pay federal employment taxes in connection with payments made to employees, but not in connection with payments to independent contractors.”

Source: CourtListener parenthetical corpus (CC0).