Legal Opinion
Glenn v. Standard Oil Co.
Court of Appeals for the Sixth Circuit
Decided March 12, 1945No. 9834PublishedCited by 19 opinions
1Opinion of the Court
McAllister, circuit judge.
The Standard Oil Company, a Kentucky corporation, filed action to recover from the Collector of Internal Revenue, certain taxes for the years 1936 to 1940, inclusive, claimed to have been erroneously assessed and collected under provisions of the Social Security Act, 42 U.S.C.A., §§ 1004 and 1101. The district court entered judgment for the Company, and the Collector appeals.
The issue is whether certain commission agents are independent contractors or employees of appellee company within the meaning of §§ 811(b) and 907(c) of the. Social Security Act, 42 U.S.C.A. §§…
2Cases cited16 opinions
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Texas Co. v. HigginsCourt of Appeals for the Second Circuit · 1941
- Barnes v. Indian Refining Co.Court of Appeals of Kentucky (pre-1976) · 1939
- Indian Refining Co. v. DallmanDistrict Court, S.D. Illinois · 1940
- Walling v. SandersCourt of Appeals for the Sixth Circuit · 1943
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Fahs v. Tree-Gold Co-Op. Growers of Florida, Inc.Court of Appeals for the Fifth Circuit · 1948
- Cape Shore Fish Co., Inc. v. The United StatesUnited States Court of Claims · 1964
- United States v. Wholesale Oil Co.Court of Appeals for the Tenth Circuit · 1946
- Birmingham v. BartelsCourt of Appeals for the Eighth Circuit · 1947
14 more not listed; retrieve them via the Exa API.