Legal Opinion
Texas Co. v. Higgins
Court of Appeals for the Second Circuit
Decided April 4, 1941No. 168PublishedCited by 59 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from a judgment for the plaintiff in an action to recover the amount paid to the defendant, a collector of internal revenue, as social security taxes under §§ 801 and 804 of Title VIII of the Social Security Act, 42 U.S.C.A. §§ 1001, 1004. It was tried to a judge without a jury, partly upon stipulated facts and partly upon testimony; and the only question is whether the judgment is supported by the following facts, all of which the judge found. That plaintiff is a large oil company engaged in business in many states, and using as part of its outlet…
2Cases cited16 opinions
- Texas Co. v. WheelessMississippi Supreme Court · 1939
- Barnes v. Indian Refining Co.Court of Appeals of Kentucky (pre-1976) · 1939
- Reynolds v. Skelly Oil Co.Supreme Court of Iowa · 1939
- Indian Refining Co. v. DallmanDistrict Court, S.D. Illinois · 1940
- Donovan v. Standard Oil Co. of LouisianaLouisiana Court of Appeal · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Jones v. GoodsonCourt of Appeals for the Tenth Circuit · 1941
- Richard S. Simpson v. Union Oil Company of CaliforniaCourt of Appeals for the Ninth Circuit · 1969
- Williams v. United StatesCourt of Appeals for the Seventh Circuit · 1942
54 more not listed; retrieve them via the Exa API.