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BOLES TRUCKING, INC. v. U.S.

Nos. 95-1826, 95-2088.

77 F.3d 236 (1996)

BOLES TRUCKING, INC., Appellee/Cross-Appellant, v. UNITED STATES of America, Appellant/Cross-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 22, 1996.

Attorney(s) appearing for the Case

Tamara L. Schottenstein, Washington, DC, argued (Gary R. Allen and William S. Estabrook, on the brief), for appellant.

Howard N. Kaplan, Omaha, NE, argued (Michael S. Mostek, on the brief), for appellee.

Before BEAM and MORRIS SHEPPARD ARNOLD, Circuit Judges, and JONES, Senior District Judge.

JOHN B. JONES, Senior District Judge.

This appeal involves the attempt by the United States to collect employment taxes from plaintiff Boles Trucking, Inc.

The appeal by the United States presents two issues: first, what is the taxpayer's burden of proof when it asserts it had a "reasonable basis" for improperly classifying employees as independent contractors under Section 530 of the Revenue Act of 1978, 26 U.S.C. § 3401 note (Section 530) and secondly...

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