Legal Opinion
Royster Company v. United States
Court of Appeals for the Fourth Circuit
Decided June 4, 1973No. 72-2067PublishedCited by 17 opinions
1Opinion of the Court
WIDENER, Circuit Judge:
This appeal involves a claim for the refund of federal employment taxes (withholding of income, Federal Insurance Contributions, and Federal Unemployment taxes), plus interest, for a total amount of $11,327.11. Plaintiff Royster is a manufacturer of commercial fertilizers which it distributes throughout 17 states, primarily through independent dealers. During 1965, plaintiff employed about 125 salesmen who were paid both salaries and commissions. Upon the salaries and commissions, Royster withheld Federal Insurance Contributions (FICA) and income withholding taxes,…
2Cases cited20 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. Hamburg-Amerikanische Packetfahrt-Actien GesellschaftSupreme Court of the United States · 1916
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
15 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Fremont G. Redfield v. Insurance Company of North AmericaCourt of Appeals for the Ninth Circuit · 1991
- Joseph Radtke, S.C. v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Hotel Conquistador, Inc. v. United StatesUnited States Court of Claims · 1979
- Sta of Baltimore — ILA Container Royalty Fund v. United StatesDistrict Court, D. Maryland · 1985
12 more not listed; retrieve them via the Exa API.