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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
- 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.
Page Last Reviewed or Updated: 15-Jun-2016