Legal Opinion
Loeb v. United States
District Court, E.D. Louisiana
Decided September 12, 1962No. Civ. A. No. 6491, Division “C”PublishedCited by 7 opinions
1Opinion of the Court
WEST, District Judge.
REASONS FOR JUDGMENT
This is an action to recover certain employment taxes alleged to have been erroneously paid by the plaintiff under the provisions of the Federal Insurance Contributions Act, 26 U.S.C.A. § 3101 et seq., and the Federal Unemployment Tax Act, 26 U.S.C.A. § 3301 et seq. The controversy involves the question of wheth*23er or not certain mechanics called “applicators”, whose function it was to apply siding on the exterior walls of buildings, were employees of the plaintiff within the meaning of Sections 3121(d) and 3306(i) of the Internal Revenue Code of 1954.…
2Cases cited5 opinions
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Williams Packing & Navigation Co. v. EnochsDistrict Court, S.D. Mississippi · 1959
- J. L. Enochs, District Director of Internal Revenue v. Williams Packing & Navigation Co., Inc.Court of Appeals for the Fifth Circuit · 1961
- Crossett Lumber Co. v. United StatesDistrict Court, W.D. Arkansas · 1948
- Thor Company v. United StatesDistrict Court, D. Massachusetts · 1959
3Cited by7 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- W. M. Webb, Inc. v. United StatesDistrict Court, E.D. Louisiana · 1967
- Cassi v. General Motors LLCDistrict Court, E.D. California · 2023
- Gonzalez Flavell v. International Bank for Reconstruction and DevelopmentDistrict Court, District of Columbia · 2021
- Illinois Tri-Seal Products, Inc. v. The United States. John D. Buchanan, Howard Brown and Edward Marcus, D/B/A Tri-Seal Installation Co. v. The United States. John D. Buchanan and Frank Commiso D/B/A Tri-State Installation Co. v. The United StatesUnited States Court of Claims · 1965
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