Legal Opinion
United States v. T. S. Fleming and James E. Fleming, Jr., D/B/A City Transportation Company, and City Transportation Company of Tyler
Court of Appeals for the Fifth Circuit
Decided August 29, 1961No. 18593PublishedCited by 11 opinions
1Opinion of the Court
JONES, Circuit Judge.
The question here is whether the drivers of cabs owned by the appellees received from the appellees wages, within the meaning of the Federal Insurance Contributions Act, 26 U.S.C.A. (I.R.C.1939), § 1400 et seq., as amended, so as to subject the appellees to a tax imposed with respect thereto under the terms of the Act.
There is no dispute as to the facts as found by the district court which were for the most part stipulated.
The appellees, T. S. Fleming and James E. Fleming, Jr., were, during the taxable year 1952 and the taxable quarter ended March 31, 1953, members of a…
2Cases cited22 opinions
- Humble Oil & Refining Co. v. MartinTexas Supreme Court · 1949
- Jones v. GoodsonCourt of Appeals for the Tenth Circuit · 1941
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
- Strangi v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Nazario v. VélezSupreme Court of Puerto Rico · 1969
- Marlar, Inc., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1998
- Marlar, Inc. v. United StatesDistrict Court, W.D. Washington · 1996
6 more not listed; retrieve them via the Exa API.