303 WEST 42ND STREET ENTERPRISES, INC. v. I.R.S.

No. 93 Civ. 4483 (LBS).

916 F.Supp. 349 (1996)

303 WEST 42ND STREET ENTERPRISES, INC., Plaintiff, v. INTERNAL REVENUE SERVICE and The United States of America, Defendants.

United States District Court, S.D. New York.

February 28, 1996.


Attorney(s) appearing for the Case

Bailin & Seplowitz, New York City (William Seplowitz, Leonard Bailin, of counsel), for plaintiff.

Mary Jo White, United States Attorney for the Southern District of New York, New York City (Glenn C. Colton, Asst. U.S. Atty., of counsel), for defendant.


SAND, District Judge.

Plaintiff corporation, 303 West 42nd St. Enterprises, operates an "adult entertainment" center known as Show World. The Internal Revenue Service assessed a deficiency against Show World for employment taxes on dancers working in Show World's one-on-one fantasy booths. Plaintiff paid part of the assessment and has instituted this action for refund. Plaintiff moves for summary judgment on its refund claim. The Government cross-moves for summary...

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