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330 WEST HUBBARD RESTAURANT CORP. v. U.S.

No. 98 C 178.

37 F.Supp.2d 1050 (1998)

330 WEST HUBBARD RESTAURANT CORPORATION d/b/a Coco Pazzo, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, Eastern Division.

November 24, 1998.

Attorney(s) appearing for the Case

Michael J. Von Mandel, Von Mandel, Chicago, IL, Thomas W. Power, Power & Coleman, Arlington, VA, Tracy J. Power, Power & Power, Arlington, VA, for Plaintiff.

Barbara E. Seaman, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

MEMORANDUM OPINION AND ORDER

ASPEN, Chief Judge.

This case marks the fourth contest between the IRS and the restaurant industry over the collection of the FICA tax — the tax which funds our social security and medicare systems, see I.R.C. §§ 3101, 3111 — on tips earned by restaurant employees. In the first action, in Alabama, a restaurant prevailed, see Morrison Restaurants, Inc. v. United States,

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