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303 WEST 42ND ST. ENTERPRISES, INC. v. I.R.S.

No. 97-6066.

181 F.3d 272 (1999)

303 WEST 42ND ST. ENTERPRISES, INC., Plaintiff-Counter-Defendant-Appellant, v. INTERNAL REVENUE SERVICE and United States of America, Defendants-Counter-Claimants-Appellees.

United States Court of Appeals, Second Circuit.

Decided June 18, 1999.

Attorney(s) appearing for the Case

Kevin M. Flynn, New York, N.Y. (Kostelanetz & Fink, LLP, New York, N.Y., Of Counsel), for Plaintiff-Counter-Defendant-Appellant.

Mary Jo White, New York, N.Y., United States District Attorney for the Southern District of New York (Glenn C. Colton, Assistant United States Attorney, Edward A. Smith, Assistant United States Attorney, on the brief), for Defendants-Counter-Claimants-Appellees.

Before: NEWMAN and LEVAL, Circuit Judges, and WEXLER, District Judge.

WEXLER, District Judge:

The Internal Revenue Service ("IRS") assessed a deficiency against plaintiff, operator of an adult entertainment facility known as Show World ("Show World"), for employment taxes relating to performers working in plaintiff's One-on-One fantasy booths ("performers" or "booth performers"). Plaintiff paid part of the tax assessment and instituted this action for refund. The District Court denied plaintiff...

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