Legal Opinion
E. C. Jones v. United States
Court of Appeals for the Fifth Circuit
Decided March 19, 1980No. 78-2949PublishedCited by 17 opinions
1Opinion of the Court
POLITZ, Circuit Judge.
This opinion concludes the trilogy of cases decided this date, 1 involving the application of the Civil Rights Attorney’s Fees Awards Act of 1976 2 to taxpayer litigation.
After an audit, the Internal Revenue Service determined that Jimmy Wayne Morton, an experienced tree cutter, was an employee rather than an independent subcontractor of logging contractor E. C. Jones. As a result the IRS concluded that amounts paid to Morton during 1973 and 1974 were subject to income tax withholding, federal unemployment (FUTA), and Social Security (FICA) taxes. Assessments were made…
2Cases cited6 opinions
- Johnson v. Georgia Highway Express, Inc.Court of Appeals for the Fifth Circuit · 1974
- Christiansburg Garment Co. v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1978
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Bryan M. Patzkowski v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- Sydney R. Prince, III and Gage Bush Englund, as Co-Executors of the Estate of Margaret G. Bush v. United StatesCourt of Appeals for the Fifth Circuit · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Richardson v. CommissionerUnited States Tax Court · 1981
- In Re RasburyUnited States Bankruptcy Court, N.D. Alabama · 1991
- United States v. Lucille Mitzy Bosco Rogers, Individually and as Surviving Spouse of Philip S. BoscoCourt of Appeals for the Fifth Circuit · 1981
- St. James Sugar Cooperative, Inc., Cross v. United States of America, CrossCourt of Appeals for the Fifth Circuit · 1981
12 more not listed; retrieve them via the Exa API.