In The Matter Of Southwest Restaurant Systems, Inc.

How courts have described this case

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

• holding that control of payment of wages made debtor — and not common law employers — liable for Federal income tax withholding, FUTA taxes, and both the employer and employee portions of FICA
• holding that control of payment of wages made debtor -- and not common law employers -- liable for Federal income tax withholding, FUTA taxes, and both the employer and employee portions of FICA
• holding that control of payment of wages made debtor--and not common law employers-- liable for Federal income tax withholding, FUTA taxes, and both the employer and employee portions of FICA
• “No one other than the person who has control of the payment of the wages is in a position to make the proper accounting and payment to the United States.”

Source: CourtListener parenthetical corpus (CC0).