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MATTER OF SOUTHWEST RESTAURANT SYSTEMS, INC.

No. 77-2014.

607 F.2d 1237 (1979)

In the Matter of SOUTHWEST RESTAURANT SYSTEMS, INC., an Arizona Corporation, d/b/a Pinnacle Peak Patio, Debtor. John EVANS, Trustee, Plaintiff-Appellee, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied October 16, 1979.

Attorney(s) appearing for the Case

Joseph B. Miller, Miller, Mark & Seidel, Phoenix, Ariz., Ronald E. Warnicke, Phoenix, Ariz., for defendant-appellant.

Jack E. Evans, Phoenix, Ariz., for plaintiff-appellee.

Before TUTTLE, DUNIWAY and ELY, Circuit Judges.

TUTTLE, Senior Circuit Judge:

The Internal Revenue Service appeals from a decision by the district court that Southwest Restaurant Systems, Inc., the debtor for whom Evans is the trustee in bankruptcy, was not an "employer" within the meaning of § 3401(d)(1) of the Internal Revenue Code of 1954, and therefore was not liable for the federal income withholding, Federal Insurance Contributions Act taxes, and Federal Unemployment Tax Act taxes of Sahara Caterers...

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