NORTH LOUISIANA REHABILITATION CENTER v. U.S.

No. 00-0445.

179 F.Supp.2d 658 (2001)

NORTH LOUISIANA REHABILITATION CENTER, INC., v. UNITED STATES of America.

United States District Court, W.D. Louisiana, Monroe Division.

November 8, 2001.


Attorney(s) appearing for the Case

Eddy M. Quijano, Adams & Reese, Baton Rouge, LA, Jeffrey Cooper, Mesirov Gelman et al, Philadelphia, PA, for Plaintiff.

Michael N. Wilcove, U.S. Dept. of Justice Tax Div., Washington, DC, for Defendant.


RULING

JAMES, District Judge.

This is a suit by Plaintiff North Louisiana Rehabilitation Center, Inc. ("Plaintiff") against the United States of America ("Defendant") seeking a refund of employment taxes paid pursuant to an assessment by the Internal Revenue Service ("IRS") based on a determination that certain physicians should have been treated as employees rather than as independent contractors. Before the Court is Plaintiff's Motion for Summary Judgment...

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