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MARLAR, INC. v. U.S.

Nos. 96-36036, 96-36104 and 96-36218.

151 F.3d 962 (1998)

MARLAR, INC., Plaintiff-Appellee-Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant-Cross-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 5, 1998.

Attorney(s) appearing for the Case

Wendy S. Pearson (argued), Pearson Law Offices, Seattle, WA; F. Michael Kovach, Mair, Camiel & Kovach, Seattle, WA, for plaintiff-appellee-cross-appellant.

Bruce R. Ellisen (argued) and Alice L. Ronk, Tax Division, United States Department of Justice, Washington, DC, for defendant-appellant-cross-appellee.

Before: BROWNING, SKOPIL, and O'SCANNLAIN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We must decide whether an adult-entertainment club, on the facts of this case, is liable for federal employer taxes on the amounts nude dancers received from customers.

I

Marlar, Inc., operates an adult entertainment establishment, known as "Club Extasy," offering nude and seminude dancing to the public. During the two tax years at issue, 1990 and 1991, Marlar's operations were as follows. Upon entering the club, customers...

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