Legal Opinion
Oklahoma State Fair and Exposition v. Jones
District Court, W.D. Oklahoma
Decided March 24, 1942No. 872 CivilPublishedCited by 11 opinions
1Opinion of the Court
KENNEDY, District Judge.
The plaintiff was assessed for unemployment compensation taxes for the year 1936, which with penalty and interest amounted to $546.33 at the time of payment in 1941. Claiming the tax to have been erroneously levied, a claim for refund was filed resulting in its disallowance and this suit followed in due course. Issues were joined and a trial had to the Court, followed by the tendering of trial briefs after a short oral argument.
The point in controversy is whether the plaintiff in its activities comes within the exemption allowed by the Social Security Act to…
2Cases cited10 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Christgau v. Woodlawn Cemetery Assn.Supreme Court of Minnesota · 1940
- Koon Kreek Klub v. ThomasCourt of Appeals for the Fifth Circuit · 1939
- Industrial Commission v. Woodlawn Cemetery Ass'nWisconsin Supreme Court · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Scripps Memorial Hospital, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
- In Re Gem State Academy BakeryIdaho Supreme Court · 1950
- Maryland State Fair & Agricultural Society, Inc. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1961
- Campbell v. Big Spring Cowboy ReunionCourt of Appeals for the Fifth Circuit · 1954
- City Club of Milwaukee v. United StatesDistrict Court, E.D. Washington · 1942
6 more not listed; retrieve them via the Exa API.