Legal Opinion
Yellow Cab Co. of D. C., Inc. v. Magruder
District Court, D. Maryland
Decided April 2, 1943No. Civ. A. 1680PublishedCited by 18 opinions
1Opinion of the Court
CHESNUT, District Judge.
This is a suit by the plaintiff taxpayer to recover $7,490.93 paid to the Collector of Internal Revenue at Baltimore, Maryland, for federal insurance contribution taxes for the period January 1, 1941 to September 30, 1941, together with interest thereon.
The tax involved is levied on employees and employers with respect to employment, by Internal Revenue Code, §§ 1400 and 1410, 26 U.S.C.A. Int.Rev.Code, §§ 1400 and 1410. These sections amended the original Social Security Act of 1935, 42 U.S.C.A. § 301 et seq. Section 1400 levies a tax upon the income of every…
2Cases cited22 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Helvering v. DavisSupreme Court of the United States · 1937
- Williams v. Jacksonville Terminal Co.Supreme Court of the United States · 1942
- Robinson v. Baltimore & Ohio RailroadSupreme Court of the United States · 1915
- Jones v. GoodsonCourt of Appeals for the Tenth Circuit · 1941
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Magruder v. Yellow Cab Co. of DCCourt of Appeals for the Fourth Circuit · 1944
- Grace v. MagruderCourt of Appeals for the D.C. Circuit · 1945
- Annie W. Dovell v. Arundel Supply CorporationCourt of Appeals for the D.C. Circuit · 1966
- Nazario v. VélezSupreme Court of Puerto Rico · 1969
- Atlantic Coast Life Ins. Co. v. United StatesDistrict Court, E.D. South Carolina · 1948
13 more not listed; retrieve them via the Exa API.