Legal Opinion
Ben Construction Corporation v. The United States
United States Court of Claims
Decided February 6, 1963No. 468-59PublishedCited by 11 opinions
1Opinion of the Court
DURFEE, Judge.
Plaintiff, Ben Construction Corporation, sues to recover taxes paid during the period January 1, 1955, through June 30, 1958, pursuant to the Federal In surance Contributions Act, 26 U.S.C. (I.R.C.1954) § 3101 et seq. (1958 ed.), and the Federal Unemployment Tax Act, 26 U.S.C. (I.R.C.1954) § 3301 et seq. (1958 ed.).
Ben Construction Corporation is a home improvement contractor in the State of New York, engaged primarily in the business of applying new roofing and siding to buildings. Plaintiff advertises for, and procures the services of “applicators” who perform the actual…
2Cases cited6 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Stafford v. RussellCalifornia Court of Appeal · 1953
- McNamara v. PowellAppellate Division of the Supreme Court of the State of New York · 1939
- Ben v. United StatesDistrict Court, N.D. New York · 1956
- Ben v. United StatesCourt of Appeals for the Second Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Lifetime Siding, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966
- Billy G. Powers, T/a Powers Roofing Company v. The United StatesUnited States Court of Claims · 1970
- Northern Illinois Gas Co. v. United StatesUnited States Court of Claims · 1987
- William C. McCombs Company, Inc. v. The United StatesUnited States Court of Claims · 1971
6 more not listed; retrieve them via the Exa API.