Legal Opinion
Cutler v. United States
United States Court of Claims
Decided January 20, 1960No. 463-55PublishedCited by 13 opinions
1Opinion of the Court
WHITAKER, Judge.
This is a suit for the refund of Federal unemployment taxes previously paid for the tax years 1950 through 1954 pursuant to section 1600 of the Internal Revenue Code of 1939. 1 The plaintiff’s claim rests solely on the ground that he was not an employer within the meaning of the statute. Defendant says that he was. This is the only question to be decided.
The relevant facts show that plaintiff, during the tax years in question, was a bandleader engaged in what is esoterically known as the “club date” or “pick-up” orchestra field. He operated his business under the name “Ben…
2Cases cited6 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Richard Beatty v. Frank M. Halpin, Former Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Edwards v. United StatesUnited States Court of Claims · 1958
- Jagolinzer v. United StatesDistrict Court, D. Rhode Island · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Carroll v. Associated Musicians of Greater New YorkDistrict Court, S.D. New York · 1962
- Danes v. St. David's Episcopal ChurchSupreme Court of Kansas · 1988
- Cutler v. AMERICAN FEDERATION OF MUSICIANS OF US & CANADADistrict Court, S.D. New York · 1962
- Arthur Venneri Co. v. United StatesUnited States Court of Claims · 1965
- Carroll v. Associated MusiciansDistrict Court, S.D. New York · 1960
8 more not listed; retrieve them via the Exa API.