Legal Opinion
United States v. Wholesale Oil Co.
Court of Appeals for the Tenth Circuit
Decided March 15, 1946No. 3244PublishedCited by 30 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
This case arises under the Social Security Act, 49 Stat. 620, as amended, 42 U.S. C.A. § 301 et seq. The appellee, the Wholesale Oil Company, Inc.,1 sued the United States to recover social security taxes which it had paid under protest. It recovered a judgment therefor, and the government has appealed. The only, question is whether the persons who operated retail gasoline filling stations owned by the Company were employees within the meaning of the Act. The facts are substantially these :
The Company is a Kansas corporation, engaged in the distribution of petroleum…
2Cases cited8 opinions
- Jones v. GoodsonCourt of Appeals for the Tenth Circuit · 1941
- Texas Co. v. HigginsCourt of Appeals for the Second Circuit · 1941
- Indian Refining Co. v. DallmanDistrict Court, S.D. Illinois · 1940
- American Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1943
- Kline v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Wyoming Outdoor Coordinating Council v. Earl L. Butz, in His Official Capacity as Secretary of the United States Department of AgricultureCourt of Appeals for the Tenth Circuit · 1973
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Colonial Refrigerated Transportation, Inc. v. George P. Mitchell, George P. Mitchell v. Colonial Refrigerated Transportation, Inc.Court of Appeals for the Fifth Circuit · 1968
- United States v. Holly (Two Cases). United States v. SaundersCourt of Appeals for the Tenth Circuit · 1951
25 more not listed; retrieve them via the Exa API.