479 U.S. 442 479 U.S. 442 107 S.Ct. 782 93 L.Ed.2d 800 JERSEY SHORE STATE BANK, Petitioner,v.UNITED STATES. No. 85-1736. Argued Dec. 8, 1986. Decided Jan. 20, 1987. Syllabus Section 3505 of the Internal Revenue Code of 1954 (Code) provides that persons such as lenders, who are not employers but who directly or indirectly pay […]
