Scholarship@Cornell Law: A Digital Repository

Article Title

Fishing for Dollars: The IRS Changes Course in Classifying Fishermen for Employment Tax Purposes

Authors

Matthew J. Rita

Keywords

Taxation, Fishers (Persons), Independent contractors, Payroll tax

Recommended Citation

Matthew J. Rita, Fishing for Dollars: The IRS Changes Course in Classifying Fishermen for Employment Tax Purposes, 77 Cornell L. Rev. 393 (1992)
Available at: https://scholarship.law.cornell.edu/clr/vol77/iss2/6