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IN RE SHARED SAVINGS CONTRACTS, INC.

Bankruptcy No. 01-42911-293, Adversary No. 01-4303-293.

288 B.R. 827 (2001)

In re SHARED SAVINGS CONTRACTS, INC., Debtor. Employer Solutions, Inc., Plaintiff, v. United States of America Department of the Treasury Internal Revenue Service, and Shared Savings Contracts, Inc., and Ohio Bureau of Workers' Compensation.

United States Bankruptcy Court, E.D. Missouri, Eastern Division.

December 6, 2001.

Attorney(s) appearing for the Case

David A. Warfield, St. Louis, MO, for Debtor.

Richard W. Engel, Jr., John Cowling, Armstrong Teasdale, St. Louis, MO, for Plaintiff.

Martin M. Shoemaker, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for U.S. Dept. of Treasury.

MEMORANDUM OPINION

DAVID P. MCDONALD, Bankruptcy Judge.

Employer Solutions, Inc. ("ESI") filed this adversary complaint seeking a declaration that it was not the common law nor statutory employer under Section 3401(d) of the Internal Revenue Code, 26 U.S.C. § 3401(d), of certain employees it had leased to Shared Savings Contracts, Inc. ("SSC"). Because Congress had not waived the Internal Revenue Services's ("IRS") sovereign immunity concerning...

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