Legal Opinion
Jagolinzer v. United States
District Court, D. Rhode Island
Decided April 12, 1957No. Civ. A. 1796PublishedCited by 15 opinions
1Opinion of the Court
DAY, District Judge.
In this action the plaintiff seeks to recover certain taxes paid by him under the provisions of the Federal Insurance Contributions Act, Title 26 U.S.C.A. § 1400 et seq. for the period from June 30, 1949 to December 31, 1951. These taxes were computed and paid upon the earnings of certain workers who are called “applicators”. Plaintiff claims that such taxes were erroneously paid by him upon his mistaken understanding that such applicators were his employees within the meaning of Title 26 U.S.C.A. § 1426(d).
Application for a refund of said taxes was timely made, and was…
2Cases cited7 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
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
- National Labor Relations Board v. Nu-Car Carriers, Inc.Court of Appeals for the Third Circuit · 1951
- Silver v. United StatesDistrict Court, N.D. New York · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Edwards v. United StatesUnited States Court of Claims · 1958
- DO Creasman Elect. v. ST. DEPT. OF LABORDistrict Court of Appeal of Florida · 1984
- Cutler v. United StatesUnited States Court of Claims · 1960
- Security Roofing & Construction Co. v. United StatesDistrict Court, D. Massachusetts · 1958
10 more not listed; retrieve them via the Exa API.