LOWEN CORP. v. U.S.

Civ. A. Nos. 90-1589-B, 90-1588-B.

785 F.Supp. 913 (1992)

LOWEN CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant. EASTERN INVESTMENT CORP., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

February 25, 1992.


Attorney(s) appearing for the Case

Jack D. Flesher, R. Chris Robe, Colleen M. Miller, Bever, Dye, Mustard & Belin, Brian G. Grace, Grace, Unruh & Pratt, Wichita, Kan., for plaintiff.

Charles S. Kennedy, III, U.S. Dept. of Justice, Office of Special Litigation, Tax Div., Washington, D.C., for defendant.


MEMORANDUM AND ORDER

BELOT, District Judge.

This matter comes before the court on defendant United States of America's motions for partial summary judgment (Doc. 16, 17) pursuant to Fed.R.Civ.P. 56. The government's motions seek rulings on two issues: (1) whether the plaintiffs (taxpayers) are entitled to relief under § 530 of the Revenue Act of 1978, for both their sign and decal salespersons, and (2) whether the taxpayers' decal salespersons are employees...

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