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Significant Court Cases, Revenue Rulings, Internal Revenue Codes, and Treasury Regulations - Independent Contractor or Employee

Leb's Enterprises, Inc., 85 AFTR2d Par. 2000-886, January 24, 2000
Car Shuttlers

  • U.S. District Court granted summary judgement to the Government.
  • Drivers that transported vehicles from place to place were employees
    of the company.
    - Company was responsible for applicable employment taxes.

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Page Last Reviewed or Updated: 15-Jun-2016