Legal Opinion
Farming, Inc. v. Manning
District Court, D. New Jersey
Decided May 24, 1954No. Civ. No. 8286PublishedCited by 4 opinions
1Opinion of the Court
SMITH, District Judge.
This is an action for the recovery of social security and unemployment taxes, assessed and collected under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, sub-chapters (A) and (C) of Chapter 9 of the Internal Revenue Code, 26 U.S.C.A. § 1400 et seq., and 26 U.S.C.A. § 1600 et seq. The complaint alleges, and the answer denies, that the taxes were illegally assessed and collected. The action is before the Court on a stipulation of facts, and the only issue presented for determination is one of law.
Summary of Facts.
I
The plaintiff owned and…
2Cases cited12 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- United States v. SilkSupreme Court of the United States · 1947
- A. H. Phillips, Inc. v. WallingSupreme Court of the United States · 1945
- Bowie v. GonzalezCourt of Appeals for the First Circuit · 1941
- Calaf v. GonzalezCourt of Appeals for the First Circuit · 1942
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3Cited by4 opinions
- Thomas Smith Farms, Inc. v. AldaySupreme Court of Florida · 1966
- Farming, Inc. v. John E. Manning, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1955
- Space v. DIV. OF EMPLOYMENT SECUR. ETC.New Jersey Superior Court Appellate Division · 1960
- DeKalb Agresearch, Inc. v. Iowa Employment Security CommissionSupreme Court of Iowa · 1976