IN RE EARTHMOVERS, INC.

Bankruptcy No. 94-3548-BKC-3F1. Adv. No. 95-354.

199 B.R. 62 (1996)

In re EARTHMOVERS, INC., Debtor. EARTHMOVERS, INC., Plaintiff, v. UNITED STATES of America and Sunshine Staff Leasing, Inc., Defendants.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

August 7, 1996.


Attorney(s) appearing for the Case

Richard A. Perry, Ocala, FL, for Earthmovers, Inc.

Ross B. Ward, Jr., Clearwater, FL, for Sunshine Staff Leasing, Inc.

Bruce T. Russell, Washington, DC, for U.S.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This proceeding is before the Court upon a Complaint for a declaratory judgment to determine Earthmovers' liability for FICA and FUTA employee withholding taxes owed to the United States of America, Internal Revenue Service (hereinafter "IRS") for Earthmovers' employees leased from Defendant, Sunshine Staff Leasing, Inc. (hereinafter "Sunshine"). Earthmovers' Complaint also contains...

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