Legal Opinion

American Consulting Corporation v. United States

Court of Appeals for the Third Circuit

Decided December 29, 1971No. 19106, 19107PublishedCited by 13 opinions

1Opinion of the Court

OPINION OF THE COURT

FORMAN, Circuit Judge.

The single issue raised on this appeal is whether steel consultants with whom the American Consulting Corporation (hereafter American) contracted, constituted its employees or independent contractors under the Federal Insurance Contributions Act (hereafter FICA or the Act). 1 Though susceptible of simple statement, many complex elements enter into its resolution.

American was conceived by its president, Mr. Jack Coletti, who began to work for the United States Steel Company in the 1920’s as a feeder, sticker, catcher and occasionally as an assistant…

2Cases cited19 opinions

  1. Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
  2. United States v. SilkSupreme Court of the United States · 1947
  3. Bartels v. BirminghamSupreme Court of the United States · 1947
  4. Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
  5. United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970

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3Cited by13 opinions

  1. Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
  2. Critical Care Register Nursing, Inc. v. United StatesDistrict Court, E.D. Pennsylvania · 1991
  3. Lieb v. United StatesDistrict Court, E.D. Oklahoma · 1977
  4. In Re Critical Care Support Services, Inc.United States Bankruptcy Court, E.D. New York · 1992
  5. Reag, Inc. v. United StatesDistrict Court, W.D. Oklahoma · 1992

8 more not listed; retrieve them via the Exa API.

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