CLEVELAND INSTITUTE OF ELECTRONICS, INC. v. U.S.

No. 1:91CV0325.

787 F.Supp. 741 (1992)

CLEVELAND INSTITUTE OF ELECTRONICS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, E.D.

March 12, 1992.


Attorney(s) appearing for the Case

Richard Katcher, Christopher J. Swift, Baker & Hostetler, Cleveland, Ohio, for plaintiff.

Stephen T. Lyons, Dept. of Justice, Tax Div., Washington, D.C., Annette G. Butler, Office of U.S. Atty., Cleveland, Ohio, for defendant.


MEMORANDUM AND ORDER

ANN ALDRICH, District Judge.

Plaintiff Cleveland Institute of Electronics ("CIE") brings this action for a refund of taxes, interest, and penalties that were assessed against, and collected from, CIE by the United States. The government claims that CIE's sales persons are employees from whom CIE must withhold federal income taxes. CIE counters that its sales persons are independent contractors, and that therefore CIE need not withhold...

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