WARE v. U.S.

No. 94-1293.

67 F.3d 574 (1995)

Albert and Helen R. WARE, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 16, 1995.


Attorney(s) appearing for the Case

James R. Hulbert (argued and briefed), Grand Rapids, MI, for Plaintiffs-Appellees.

Richard Farber, David English Carmack, Paula K. Speck (argued), Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, DC, for Defendant-Appellant.

Before: NELSON and BOGGS, Circuit Judges; and GILMORE, District Judge.


BOGGS, Circuit Judge.

The district court granted summary judgment for plaintiffs Albert and Helen Ware in their suit to recover taxes that they overpaid in 1988, 1989, and 1990. The district court found that because Albert Ware was an independent contractor of the Automobile Association of America ("AAA") rather than an employee, the plaintiffs could deduct Mr. Ware's unreimbursed business expenses from gross income. The district court entered summary judgment for...

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