Legal Opinion
Titanium Ores Corp. v. United States
District Court, D. Maryland
Decided May 15, 1962No. Civ. A. No. 11253PublishedCited by 4 opinions
1Opinion of the Court
WINTER, District Judge.
Plaintiff has sued to recover Federal Insurance Contribution Act taxes and income withholding taxes paid on account of a certain Henry J. Brockman for the first three quarters of 1956. The essential question to be decided is whether Mr. Brockman was an employee of plaintiff for the period in question, within the meaning of 26 U.S.C.A. §§ 3121(d) and 3401(c).
Plaintiff is a Maryland corporation chartered, inter alia, to engage in the business of mining, dredging and processing mineral sands. In 1953 it first issued and sold common stock. In 1955, to enable it to raise…
2Cases cited12 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- United States v. Vogue, Inc.Court of Appeals for the Fourth Circuit · 1944
- Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1951
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3Cited by4 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Avis Rent a Car System, Inc. v. United StatesDistrict Court, E.D. New York · 1973
- M. F. A. Mutual Insurance v. United StatesDistrict Court, W.D. Missouri · 1970
- Illinois Tri-Seal Products, Inc. v. The United States. John D. Buchanan, Howard Brown and Edward Marcus, D/B/A Tri-Seal Installation Co. v. The United States. John D. Buchanan and Frank Commiso D/B/A Tri-State Installation Co. v. The United StatesUnited States Court of Claims · 1965