Legal Opinion
Lake Region Packing Ass'n v. United States
Court of Appeals for the Fifth Circuit
Decided December 8, 1944No. 11045PublishedCited by 15 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Appellant, a non profit cooperative marketing corporation,1 brought this suit to recover sums collected from it as social security taxes for the years 1936 to 1939, inclusive. Its claim was that being an agricultural cooperative, which, through its employees performed for its members the labor required to cultivate, pick, haul to market, package, process, and market their fruit, it and its employees were in effect employees of the members, and the work done by them was “agricultural labor” within Secs. 811(b) (1) and 907(c) (1) of the Social Security Act, Secs.…
2Cases cited13 opinions
- United States v. Rock Royal Co-Operative, Inc.Supreme Court of the United States · 1939
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
- North Whittier Heights Citrus Ass'n v. National Labor Relations BoardCourt of Appeals for the Ninth Circuit · 1940
- Cowiche Growers, Inc. v. BatesWashington Supreme Court · 1941
- Tobacco Growers Cooperative Ass'n v. JonesSupreme Court of North Carolina · 1923
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- California Employment Commission v. KovacevichCalifornia Supreme Court · 1946
- Chapman v. Durkin, Secretary of LaborCourt of Appeals for the Fifth Circuit · 1954
- National Labor Relations Board v. Edinburg Citrus Ass'nCourt of Appeals for the Fifth Circuit · 1945
- Burger v. Social Security BoardDistrict Court, S.D. California · 1946
10 more not listed; retrieve them via the Exa API.