In The Matter Of Southwest Restaurant Systems, Inc.

607 F.2d 1237 79-2 USTC P 9578 , Bankr. L. Rep. P 67,244 In the Matter of SOUTHWEST RESTAURANT SYSTEMS, INC., an Arizona Corporation, d/b/a Pinnacle Peak Patio, Debtor. John EVANS, Trustee, Plaintiff-Appellee, v. INTERNAL REVENUE SERVICE, Defendant-Appellant. No. 77-2014. United States Court of Appeals, Ninth Circuit. Sept. 5, 1979. Rehearing Denied Oct. 16, 1979. Joseph B. Miller, Miller, Mark & Seidel, Phoenix, Ariz., Ronald E. Warnicke, Phoenix, Ariz., for defendant-appellant. Jack E. Evans, Phoenix, Ariz., for plaintiff-appellee. Appeal from the United States District Court for the District of Arizona. Before TUTTLE, * DUNIWAY and ELY, Circuit Judges. TUTTLE, Senior Circuit Judge: 1 The Internal Revenue Service appeals from a decision by the district court that Southwest Restaurant Systems, Inc., the debtor for whom Evans is the trustee in bankruptcy, was not an "employer" within the meaning of § 3401(d)(1) of the Internal Revenue Code of 1954, and therefore was not liable for the federal income withholding, Federal Insurance Contributions Act taxes, and Federal Unemployment Tax Act taxes of Sahara Caterers, Inc., Southwest Restaurant Management, Inc., and Neptune's…