Legal Opinion
Bartels v. Birmingham
Supreme Court of the United States
Decided June 23, 1947No. 731PublishedCited by 388 opinions
1Opinion of the CourtJustice Reed
Petitioners, operators of public dance halls, brought these actions, which were consolidated for trial, against the respondent Collector of Internal Revenue to recover taxes paid under the Social Security Act, Titles VIII and IX, and I. R. C., c. 9, subchap. A and C. Recovery depends on whether petitioners’ arrangements for bands to play at the dance halls made the band leaders and other members of the bands employees of the petitioners or whether, despite the arrangements, the leaders were independent contractors and therefore themselves the employers of the other members. Several band…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. SilkSupreme Court of the United States · 1947
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
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3Cited by388 opinions
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Marilyn Wheeler v. Main HurdmanCourt of Appeals for the Tenth Circuit · 1987
- Donovan v. AgnewCourt of Appeals for the First Circuit · 1983
- Cosmopolitan Shipping Co. v. McAllisterSupreme Court of the United States · 1949
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