Thursday, August 11, 2011

Ninth Circuit -- BLUE LAKE RANCHERIA V. USA

BLUE LAKE RANCHERIA V. USA

Exemption from employment tax for Indian tribes refers only to common-law employment not statutory ("employer of record") employment.  CCNV factors & Treasury regs used to determine common law employment.
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.