United States Bankruptcy Court, M.D. Florida August 7, 1996, Bankruptcy No. 94-3548-BKC-3F1. Adv. No. 95-354 (Earthmovers, Inc. v. United States (In Re Earthmovers, Inc.))

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This proceeding is before the Court upon a Complaint for a declaratory judgment to determine Earthmovers’ liability for FICA and FUTA employee withholding taxes owed to the United States of America, Internal Revenue Service (hereinafter “IRS”) for Earth-movers’ employees leased from Defendant, Sunshine Staff Leasing, Inc.