Legal Opinion
Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided May 22, 1973No. 72-1348PublishedCited by 38 opinions
1Opinion of the Court
STEPHENSON, Circuit Judge.
The question before the Court is whether drivers of respondent’s taxicabs are employees within the provisions of the Federal Insurance Contributions Act (FICA) (26 U.S.C. § 3101 et seq.) and the Federal Unemployment Tax Act (FUTA) (26 U.S.C. § 3301 et seq.), which impose taxes on employers to finance government benefits for employees.
These consolidated cases are suits for refund by two taxicab companies of partial payment of an assessment of withholding, FICA and FUTA taxes, penalties and interest allegedly owed by the plaintiffs. The plaintiff taxpayers have each…
2Cases cited21 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- United States v. Mississippi Valley Barge Line Company, Mississippi Valley Barge Line Company v. United States Fo AmericaCourt of Appeals for the Eighth Circuit · 1960
16 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
- Fed. Sec. L. Rep. P 98,643 Securities and Exchange Commission v. Washington County Utility District, Wade H. PatrickCourt of Appeals for the Sixth Circuit · 1982
- Packard v. CommissionerUnited States Tax Court · 1975
- General Investment Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1987
33 more not listed; retrieve them via the Exa API.