Legal Opinion
United States v. Seaboard Surety Company
District Court, N.D. Texas
Decided November 7, 1961No. Civ. A. 8415PublishedCited by 13 opinions
1Opinion of the Court
ESTES, Chief Judge.
This is a suit instituted by the Plaintiff, United States of America, as a third-party beneficiary to a contract entered into between the defendant Seaboard Surety Company and the defendant taxpayer-subcontractor, Jim O’Boyle, to recover withholding, F.I.C.A. (Social Security) and F.U.T.A. (unemployment) taxes owed by O’Boyle, the taxpayer-subcontractor.
The facts have been stipulated and are, as follows:
Three contracts are involved in this suit — a principal contract, a subcontract, and a performance bond.
The principal contract was entered into between the District…
2Cases cited14 opinions
- United States Fidelity & Guaranty Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1952
- Knox Recr. v. BallTexas Supreme Court · 1945
- Central Bank v. United StatesSupreme Court of the United States · 1953
- United States v. Crosland Construction Company, Inc., Pacific Employers Insurance Company, and American Indemnity CompanyCourt of Appeals for the Fourth Circuit · 1954
- Westover, Collector of Internal Revenue v. William Simpson Const. Co.Court of Appeals for the Ninth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Trinity Universal Insurance Company and First National Bank in Dallas v. United StatesCourt of Appeals for the First Circuit · 1967
- Jiménez y Salellas, Inc. v. Maryland Casualty Co.Supreme Court of Puerto Rico · 1965
- Logan Planing Mill Co. v. Fidelity & Casualty Co. of New YorkDistrict Court, S.D. West Virginia · 1962
- United States Ex Rel. West Pacific Sales Co. v. Harder Industrial Contractors, Inc.District Court, D. Oregon · 1963
- In re F. H. Donovan Painting Co.District Court, E.D. Missouri · 1963
8 more not listed; retrieve them via the Exa API.