Quimbee logo
DMCA.com Protection Status

Donald G. Cave a Professional Law Corp. v. Commissioner

T.C. Memo 2011-48 (2011)

Case BriefRelatedOptions
From our private database of 28,700+ case briefs...

Donald G. Cave a Professional Law Corp. v. Commissioner

United States Tax Court

T.C. Memo 2011-48 (2011)

Facts

Donald G. Cave A Professional Law Corporation (the law firm) (plaintiff) was owned and operated by attorney Donald Cave. The law firm often hired recent law school graduates (the attorneys) with minimal professional experience. The law firm did not require the attorneys to sign employment agreements, work from the main office, or work set hours. The arrangement was continuous, and there is no evidence that the attorneys worked for any other law firms while working for the law firm. Cave regularly referred cases to the attorneys to help build their practices. The attorneys were paid one-third of fees earned from cases referred to them by Cave and one-half of fees earned from cases they generated themselves. Cave reviewed at least some of the attorneys’ work product, made suggestions about how to handle certain issues, and expected the attorneys to assist on his own cases. The law firm provided office space, secretaries, letterhead and business cards with the attorneys’ names on them, computers and other necessary technology, and reimbursement of expenses, including mandatory bar fees. The law firm did not classify the attorneys as employees and, therefore, did not pay employment taxes on their behalf. The commissioner of internal revenue (defendant) issued a notice of determination of worker classification finding that the attorneys were employees of the law firm in 2003 and 2004 and the law firm was liable for employment taxes and penalties. The law firm petitioned the court for a redetermination of employment status.

Rule of Law

Issue

Holding and Reasoning (Marvel, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 546,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 546,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 28,700 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 546,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 28,700 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership