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SELECT REHAB, INC. v. U.S.

No. 3:CV01-1278.

205 F.Supp.2d 376 (2002)

SELECT REHAB, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Pennsylvania.

April 8, 2002.

Attorney(s) appearing for the Case

Jeffrey Cooper, Mesirov Gelman Jaffe Cramer & Jamieson, Philadelphia, PA, Alexander S. Helderman, Schnader Harrison Segal & Lewis LLP, Philadelphia, PA, Carter H. Dukes, Huckaby Scott & Dukes PC, Birmingham, AL, Jeffrey Cooper, Schnader Harrison Segal & Lewis, Philadelphia, PA, for plaintiff.

Herbert H. Henry, III, U.S. Attorney's Office, Birmingham, AL, Michael N. Wilcove, Washington, DC, for defendant.

MEMORANDUM

CAPUTO, District Judge.

Plaintiff, Select Rehab, Inc., filed the present action seeking a refund of taxes paid when Defendant determined that Plaintiff's medical directors were employees rather than independent contractors for purposes of federal employment tax liability.

Presently before the Court is Plaintiff's motion for summary judgment. (Doc. 4.) The motion has been fully briefed and is ripe for disposition. Because I find...

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