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FIOR D'ITALIA, INC. v. U.S.

No. C-97-4613-CAL.

21 F.Supp.2d 1097 (1998)

FIOR D'ITALIA, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

September 18, 1998.

Attorney(s) appearing for the Case

Tracy J. Power, Power & Coleman, Richard L. Davis, Arlington, VA, Menlo Park, for Plaintiff.

Thomas Moore, Assistant U.S. Attorney, Office of U.S. Attorney, San Francisco, CA, for Defendant.

OPINION AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

LEGGE, District Judge.

The plaintiff taxpayer challenges the Internal Revenue Service's use of a so-called "aggregate" method to determine, assess and collect an employer's share of FICA taxes on the tips received by its restaurant employees. Plaintiff has moved for summary judgment on this issue, and the government has filed a cross-motion for summary judgment on its counterclaim for the payment...

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