1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 94 T.C.M.
  5. 94 T.C.M. 493 (2007)
 

RAMIREZ v. COMMISSIONER

Dkt. No. 12139-06.

94 T.C.M. 493 (2007)

T.C. Memo. 2007-346

Juan Ramirez v. Commissioner.

United States Tax Court.

November 26, 2007.

Attorney(s) appearing for the Case

Juan Ramirez, pro se.

Milton B. Blouke and Michael W. Berwind, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge.

The petition in this case was filed in response to a Notice of Determination of Worker Classification regarding petitioner's liabilities pursuant to the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) for quarterly periods of 2003. After concessions, the issues for decision are:

(1) Whether Alfredo L. Hernandez, Carlos Ramirez, and Raul Ramirez were employees...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases