Legal Opinion
Williams Packing & Navigation Co. v. Enochs
District Court, S.D. Mississippi
Decided July 3, 1959No. Civ. A. 2690PublishedCited by 16 opinions
1Opinion of the Court
MIZE, District Judge.
This is a controversy between the Williams Packing & Navigation Co., Inc., and J. L. Enochs, District Director of the Internal Revenue and arises as a result of a determination of the Commissioner of Internal Revenue that the persons upon whose compensation the taxes involved were assessed were employees of the plaintiff within the meaning of the Federal Insurance Contributions Act and the Federal Unemployment Tax Act. An assessment was made by the director against the plaintiff for the years 1953, 1954 and 1955 in the total sum of $41,-568.57. The main question posed for…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. SilkSupreme Court of the United States · 1947
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. Joe Grasso & Son, Inc.Court of Appeals for the Fifth Circuit · 1967
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Cape Shore Fish Co., Inc. v. The United StatesUnited States Court of Claims · 1964
- United States v. Crawford Packing CompanyCourt of Appeals for the Fifth Circuit · 1964
11 more not listed; retrieve them via the Exa API.