Marlar, Inc. v. United States’s Empirical Analysis
151 F.3d 962 · 1998
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions — most recently August 2020
7 federal appellate · 1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 3111 (Federal Insurance Contributions Act) · 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 3402 · 26 U.S.C. § 6041 · 26 U.S.C. § 7430 · 28 U.S.C. § 2412
Relies on Anderson v. Liberty Lobby, Inc. · United States v. Ron Pair Enterprises, Inc. · Pierce v. Underwood · Caminetti v. United States · Holmes v. Securities Investor Protection Corporation
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Termination of certain employment tax liability.— (1) In general. — If— (A) for purposes of employment taxes, the taxpayer did not treat an individual as an employee for any period, and (B) in the case of periods after December 31, 1978, all Federal tax returns (including information returns) required to be filed by the taxpayer with respect to such individual for such period are filed on a basis consistent with the taxpayers's treatment of such individual as not being an employee, then for purposes of applying such taxes for such period with respect to the taxpayer, the individual shall be deemed not to be an employee unless the taxpayer had no reasonable basis for not treating such individual as an employee. (2) Statutory standards providing one method of satisfying the requirements of paragraph (1). — For purposes of paragraph (1), a taxpayer shall in any case be treated as having a reasonable basis for not treating an individual as an employee for a period if the taxpayer's treatment of such individual for such period was in reasonable reliance on any of the following: (A) judicial precedent, published rulings, technical advice with respect to the taxpayer, or a letter ruling to the taxpayer; (B) a past Internal Revenue Service audit of the taxpayer in which there was no assessment attributable to the treatment (for employment tax purposes) of the individuals holding positions substantially similar to the position held by this individual; or (C)long-standing recognize”
1 later decision quote this exact passage · from the majority“The only question before us, therefore, is whether Marlar made a “payment” ... when it awarded ladies’ drink rent credits. To answer this question, we need simply recognize the eminently logical proposition that a transferor of funds does not make a ‘payment’ when it acts as a mere conduit or disburser of the funds.”
1 later decision quote this exact passage · from the majority“[f]ees for professional services paid to attorneys, . . . if paid by persons engaged in a trade or business and paid in the course of such trade or business.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.