Legal Opinion
Illinois Tri-Seal Products, Inc. v. United States
United States Court of Claims
Decided November 12, 1965No. 429-61; No. 430-61; No. 431-61PublishedCited by 26 opinions
1Opinion of the Court
Per Curiam :
These related cases — testing whether certain '“installers” were plaintiffs’ employees for the purposes of the Peder al Insurance Contributions Act and the Federal Unemployment Tax Act — were referred pursuant to former Pule 45(a) (now Hule 57 (a)) to Trial Commissioner Herbert N. Maletz, with directions to make findings of fact and recommendations for a conclusion of law. The commissioner has done so in an opinion and report filed on April 29,1964. He has concluded that these installers were not the taxpayers’ employees under the two taxing statutes, that the plaintiffs are…
2Cases cited50 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Standard Oil Co. v. AndersonSupreme Court of the United States · 1909
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
45 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Simpson v. CommissionerUnited States Tax Court · 1975
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Avis Rent a Car System, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1974
- In Re RasburyUnited States Bankruptcy Court, N.D. Alabama · 1991
- Dorf International, Inc. v. United StatesUnited States Customs Court · 1968
21 more not listed; retrieve them via the Exa API.