In the Matter of Educational Fund of the Electrical Industry 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 even though taxpayer was not common law employer, taxpayer was statutory employer liable for withholding income taxes
• holding that even though taxpayer was not common law employer, taxpayer was statutory employer liable for withholding income taxes
• holding that even though taxpayer was not common law employer, taxpayer was statutory employer liable for withholding income taxes
• payments to union members attending school which under collective bargaining agreement derived from employers but were paid out by union trust denominated as “educational fund” constituted “wages” for withholding, and educational fund held to constitute “employer” under § 3401(d)(1
• rejecting a similar \mere conduit\ argument

Source: CourtListener parenthetical corpus (CC0).