Idaho Ambucare Center, 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.

• describing \dual capacity\ with approval, although not holding that it provides the correct interpretation of section 31.3121(d)-1(b)
• discussing 26 U.S.C.A. § 3121(d)(1) and the corresponding Employment Tax Regulations found at 26 C.F.R. §§ 31.3121(d)-1(b), 31.3306(I)-1(e)
• “Section[] . . . 3301 of the Internal Revenue Code impose[s] . . . FUTA (unemployment) taxes on employers for wages paid to their employees.”
• “[T]he lack of a written contract between the individual and his professional corporation is not fatal to the assertion that the professional corporation had the right to control that individual”
• \[T]he lack of a written contract between the individual and his professional corporation is not fatal to the assertion that the professional corporation had the right to control that individual.\

Source: CourtListener parenthetical corpus (CC0).