Legal Opinion

Hoosier Home Improvement Company, Incorporated v. United States

Court of Appeals for the Seventh Circuit

Decided August 5, 1965No. 14840PublishedCited by 14 opinions

1Opinion of the Court

KILEY, Circuit Judge.

Hoosier Home Improvement Company sued for a refund of $3,204.00 in taxes and penalties under the Federal Unemployment Tax Act (FUTA) 1 and the Federal Insurance Contributions Act (FICA) 2 for the years 1952-54. The Government counterclaimed for $178,-058.65 in back taxes and penalties for the same years. The issues formed by the pleadings were whether Hoosier’s salesmen and siding applicators were “employees” under the Acts so as to render Hoosier liable for unemployment and Social Security contributions based on their wages. The jury found for Hoosier in the amount of…

2Cases cited7 opinions

  1. National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
  2. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  3. United States v. SilkSupreme Court of the United States · 1947
  4. Bartels v. BirminghamSupreme Court of the United States · 1947
  5. Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949

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

3Cited by14 opinions

  1. Claude Wardle, Sr. v. Central States, Southeast and Southwest Areas Pension FundCourt of Appeals for the Seventh Circuit · 1980
  2. Chitta R. Nanda, Cross-Appellant v. Ford Motor Company, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1975
  3. Fred Marvel and Angela Marvel, D/B/A Marvel Photo v. United StatesCourt of Appeals for the Tenth Circuit · 1983
  4. Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
  5. Lifetime Siding, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966

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

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