Legal Opinion
Inter-City Truck Lines, Ltd. v. The United States
United States Court of Claims
Decided March 14, 1969No. 389-67PublishedCited by 8 opinions
1Opinion of the Court
OPINION
DURFEE, Judge.
This suit is for a refund of employment taxes. The facts have been stipulated, and are set out in the body of the opinion.
Taxpayer, a Canadian trucking corporation, authorized to do business in the United States, employed Canadian citizens as truck drivers in its delivery and pick up as a motor carrier of shipments in the Niagara Falls, Ontario-Buffalo, New York area. Plaintiff was required to pay employment taxes asserted under the Federal Insurance Contributions Act,1 as the result of wages paid to these employees for services performed within the United States.
Section…
2Cases cited3 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- U. S. Thermo Control Co. v. The United States. Thermo King Corporation v. The United StatesUnited States Court of Claims · 1967
3Cited by8 opinions
- Johnson City Medical Center v. United StatesCourt of Appeals for the Sixth Circuit · 1993
- Consumer Life Insurance v. United StatesUnited States Court of Claims · 1975
- Inter-City Truck Lines, Ltd. v. The United StatesUnited States Court of Claims · 1969
- Johnson City Medical Center v. United StatesCourt of Appeals for the Sixth Circuit · 1993
- S & E Contractors, Inc. v. The United StatesUnited States Court of Claims · 1970
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