Legal Opinion
SS Kresge Company v. United States
District Court, E.D. Michigan
Decided June 4, 1963No. Civ. A. 21886PublishedCited by 7 opinions
1Opinion of the Court
FREEMAN, District Judge.
This is an action brought by S. S. Kresge Company (hereinafter referred to as “Kresge” or “taxpayer”) for a refund of taxes assessed by the District Director of Internal Revenue under the provisions of the Federal Insurance Contributions Act (hereinafter referred to as “F.I.C.A.”), I.R.C. ff 3101, et seq., and the Federal Unemployment Tax Act (hereinafter referred to as “F.U.T.A.”), I.R.C. 3301, et seq., for the fourth quarter of 1958 and for the year 1959.
Kresge and the District Director were able to stipulate to certain facts, but testimony was taken to enable the…
2Cases cited7 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Helvering v. DavisSupreme Court of the United States · 1937
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Royster Company v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Rowan Companies, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- The S.S. Kresge Company, a Michigan Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1967
- Peoples Life Insurance v. Maryland Deparment of Employment SecurityCourt of Appeals of Maryland · 1970
- Beau Rivage Restaurant, Inc. v. United StatesDistrict Court, S.D. New York · 1980
2 more not listed; retrieve them via the Exa API.