Legal Opinion
Greyvan Lines, Inc. v. Harrison
Court of Appeals for the Seventh Circuit
Decided July 12, 1946No. 8779PublishedCited by 10 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
The Greyvan Lines, Inc., sued to recover certain amounts alleged to have been wrongly assessed and collected for social security taxes under the alleged authority of the Social Security Act, 42 U.S.C.A. §§ 1001 and 1101. The District Court found that the persons on whose alleged wages the taxes were paid were independent contractors rather than employees, and accordingly entered judgment for their refund, and from that judgment, the Government appeals.
The taxpayer is an Indiana corporation organized to engage as a common carrier in the business of transporting household…
2Cases cited3 opinions
- Williams v. United StatesCourt of Appeals for the Seventh Circuit · 1942
- United States v. Mutual Trucking Co.Court of Appeals for the Sixth Circuit · 1944
- Mutual Trucking Co. v. United StatesDistrict Court, N.D. Ohio · 1943
3Cited by10 opinions
- United States v. SilkSupreme Court of the United States · 1947
- National Labor Relations Board v. Chauffeurs, Teamsters, Warehousemen & Helpers Local Union No. 135Court of Appeals for the Seventh Circuit · 1954
- Hill v. Carolina Freight Carriers Corp.Supreme Court of North Carolina · 1952
- Fahs v. Tree-Gold Co-Op. Growers of Florida, Inc.Court of Appeals for the Fifth Circuit · 1948
- National Van Lines, Inc. v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1960
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