Legal Opinion
Mutual Trucking Co. v. United States
District Court, N.D. Ohio
Decided June 30, 1943No. 4840 CivilPublishedCited by 4 opinions
1Opinion of the Court
*562MEMORANDUM OPINION
By KLOEB, J.
The plaintiff seeks to recover the sum of $7,504.54, alleged to have been erroneously and illegally collected from it as taxes under Titles 8 and 9' of the Social Security Act and the Federal Insurance Contributions Act.
The record in this case affords a good cross sectional view of the operation of the plaintiff company, particularly' during the year 1939, which is the tax year involved.
The question for the court to determine from the record is whether the plaintiff company is liable for Social Security taxes because of its trucking operations. This reaches the…
2Cases cited1 opinion
3Cited by4 opinions
- Behner v. Industrial CommissionOhio Supreme Court · 1951
- Commercial Motor Freight, Inc. v. EbrightOhio Supreme Court · 1944
- Greyvan Lines, Inc. v. HarrisonCourt of Appeals for the Seventh Circuit · 1946
- Gulf Oil Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1944