Legal Opinion
Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and Education
Court of Appeals for the Third Circuit
Decided June 16, 1961No. 13386PublishedCited by 49 opinions
1Opinion of the Court
BIGGS, Chief Judge.
This is an appeal by the Secretary of Health, Education and Welfare from a summary judgment in favor of the plaintiff, Anna J. McDowell. The issue presented is whether the court below erred in reversing the final decision of the Secretary that Mrs. McDowell’s earnings as executrix of her aunt’s estate did not constitute income derived from a trade or business and, therefore, were not “net earnings from self-employment” within the meaning of Section 211(a) of the Social Security Act, 42 U.S.C.A. § 411 (a). The facts relevant to the question whether the plaintiff was engaged…
2Cases cited14 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- United States v. PyneSupreme Court of the United States · 1941
9 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Louisiana Credit Union League v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1982
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Professional Insurance Agents of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
44 more not listed; retrieve them via the Exa API.