Legal Opinion
Winstead v. United States
Court of Appeals for the Fourth Circuit
Decided April 1, 1997No. 95-2875PublishedCited by 11 opinions
1Opinion of the Court
Affirmed by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge MICHAEL and Senior Judge BLACK joined.
OPINION
WILKINSON, Chief Judge:
Daniel Winstead, Jr. appeals the district court’s grant of summary judgment in favor of the government in this refund action for taxes paid under the Federal Insurance Contribution Act (FICA) and the Federal Unemployment Tax Act (FUTA). Winstead contends the district court incorrectly found that he was the employer of day laborers who worked for sharecroppers on his land. Under section 3401(d)(1) of the Internal Revenue Code, however, an…
2Cases cited7 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Otte v. United StatesSupreme Court of the United States · 1974
- In the Matter of Educational Fund of the Electrical Industry v. United StatesCourt of Appeals for the Second Circuit · 1970
- The Lane Processing Trust John E. Peterson, Jr., Walter W. Minger, Edward H. Covell, Trustees v. United StatesCourt of Appeals for the Eighth Circuit · 1994
- In The Matter Of Southwest Restaurant Systems, Inc.Court of Appeals for the Ninth Circuit · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Cencast Services, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Blue Lake Rancheria v. United StatesCourt of Appeals for the Ninth Circuit · 2011
- Consolidated Flooring Services v. United StatesUnited States Court of Federal Claims · 1997
- Hi-Q Pers., Inc. v. Comm'rUnited States Tax Court · 2009
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2004
6 more not listed; retrieve them via the Exa API.