Spicer Accounting, 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.

• an officer who performs substantial services for a corporation is an employee, and corporate payments to him are wages
• services provided by corporation’s officer, who was the only certified public accountant performing services for the business, were substantial and dividends paid to him constituted remuneration

Source: CourtListener parenthetical corpus (CC0).