Legal Opinion
Bayles v. Folsum
District Court, N.D. West Virginia
Decided January 17, 1958No. 538-FPublishedCited by 3 opinions
1Opinion of the Court
HARRY E. WATKINS, Chief Judge.
The issue here is whether income received by the plaintiff as executrix and trustee under her husband’s will constitutes “self-employment income” within the meaning of Section 212 of the Social Security Act, 42 U.S.C.A. § 412. The Appeals Council of the Social Security Administration, Department of - Health, Education, and Welfare, reversed a ruling of one of its Referees, and made a finding that such income is not “self-employment income.” Plaintiff brings this action under Section 205(g) of the Social Security Act, 42 U.S.C.A. § 405 (g), for a review of that…
2Cases cited9 opinions
- United States v. PyneSupreme Court of the United States · 1941
- Seidler v. CommissionerUnited States Tax Court · 1952
- Helvering v. HighlandCourt of Appeals for the Fourth Circuit · 1942
- Tallman v. CommissionerUnited States Board of Tax Appeals · 1938
- Commissioner of Internal Revenue v. Valentine E. MacY Jr., Commissioner of Internal Revenue v. J. Noel MacY and Elena Kohler MacYCourt of Appeals for the Second Circuit · 1954
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3Cited by3 opinions
- Biddulph v. CallahanDistrict Court, District of Columbia · 1998
- McDevitt v. HarrisDistrict Court, E.D. Pennsylvania · 1980
- INTERN. SOC. FOR KRISHNA, ETC. v. BarberDistrict Court, N.D. New York · 1980