Ben v. United States
District Court, N.D. New York
1Opinion of the Court
BRENNAN, Chief Judge.
This action is brought to recover taxes paid by the plaintiff under the provisions of the Federal Insurance Contributions Act, Title 26 U.S.C.A. § 1400 et seq. and the Federal Unemployment Tax Act, Title 26 U.S.C.A. § 1600 et seq. The period involved in this litigation extends from July 1, 1948, through December 31, 1951. The taxes, for which recovery is sought, were computed and paid upon the earnings of certain workers who are termed “applicators” in this litigation. The crux of the litigation is contained in the plaintiff’s contention that the taxes, above mentioned,…
2Cases cited3 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Diamond v. SturrCourt of Appeals for the Second Circuit · 1955
- Silver v. United StatesDistrict Court, N.D. New York · 1954
3Cited by18 opinions
- Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965
- Lifetime Siding, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1966
- Security Roofing & Construction Co. v. United StatesDistrict Court, D. Massachusetts · 1958
- Ben Construction Corporation v. The United StatesUnited States Court of Claims · 1963
- Billy G. Powers, T/a Powers Roofing Company v. The United StatesUnited States Court of Claims · 1970
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