Legal Opinion
Williams v. United States
Court of Appeals for the Seventh Circuit
Decided February 27, 1942No. 7788PublishedCited by 51 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This is an appeal from a judgment in favor of the plaintiff, entered May 2, 1941, in an action to recover social security taxes with interest, paid by plaintiff (the taxpayer) for the calendar year 1938. Such taxes were imposed under Title VIII, Section 804 of the Social Security Act of 1935, as amended, 42 U.S.C.A. § 1004, upon the theory that plaintiff was an employer.
The court below made rather voluminous findings of fact upon which it concluded that plaintiff was not an employer within the meaning of the Act and, therefore, the taxes had been illegally assessed and…
2Cases cited18 opinions
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Casement v. BrownSupreme Court of the United States · 1893
- Jones v. GoodsonCourt of Appeals for the Tenth Circuit · 1941
- Pioneer Fireproof Construction Co. v. HansenIllinois Supreme Court · 1898
- Simonton v. MortonSupreme Court of Pennsylvania · 1923
13 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- National Labor Relations Board v. Phoenix Mut. L. Ins. Co.Court of Appeals for the Seventh Circuit · 1948
- United Steelworkers of America (Afl-Cio), Local Union No. 4264 v. New Park Mining CompanyCourt of Appeals for the Tenth Circuit · 1959
- Ellison v. CommissionerUnited States Tax Court · 1970
46 more not listed; retrieve them via the Exa API.