Legal Opinion
Birmingham v. Rucker's Imperial Breeding Farm, Inc.
Court of Appeals for the Eighth Circuit
Decided December 12, 1945No. 13139PublishedCited by 9 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The question for decision is whether the appellee, a corporation exclusively engaged in operating a chicken hatchery at Ottumwa, Iowa, is entitled to a refund of social security taxes paid during the period January 1, 1940, through September 30, 1943, with respect to the wages of essential employees not engaged in the physical process of the hatching of poultry. The answer to the question depends upon the proper construction of § 1426(h) (3) of the Internal Revenue Code (as § 1426 was amended by § 606 of the Social Security Act Amendments of 1939, c. 666, 53 Stat. 1360,…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Armstrong Paint & Varnish Works v. Nu-Enamel Corp.Supreme Court of the United States · 1938
- Donnelley v. United StatesSupreme Court of the United States · 1928
- Danciger v. CooleySupreme Court of the United States · 1919
- Miller Hatcheries, Inc. v. BoyerCourt of Appeals for the Eighth Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Hatchery v. Iowa Employment Security CommissionSupreme Court of Iowa · 1948
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- DeKalb Agresearch, Inc. v. Iowa Employment Security CommissionSupreme Court of Iowa · 1976
- Squire, Collector of Internal Revenue v. Sumner Rhubarb Growers' Ass'nCourt of Appeals for the Ninth Circuit · 1950
4 more not listed; retrieve them via the Exa API.