Legal Opinion
United States v. Salvatore Cirami and James Cirami
Court of Appeals for the Second Circuit
Decided May 12, 1975No. 1179, Docket 74-1492PublishedCited by 20 opinions
1Opinion of the Court
NEWMAN, District Judge:
Salvatore and James Cirami appeal from multi-count convictions for revenue law violations. The appellants are principal officers of Air Package Distribution Service Ltd. (hereinafter “the corporation”), a trucking company that provides pickup and delivery service to airlines. The corporation sought to classify its truck drivers as independent contractors, rather than employees, thereby attempting to evade its obligation for paying taxes imposed by the Federal Insurance Contributions Act (social security) and the Federal Unemployment Tax Act.
A nineteen-count indictment…
2Cases cited15 opinions
- Stirone v. United StatesSupreme Court of the United States · 1960
- Ex Parte BainSupreme Court of the United States · 1887
- Ford v. United StatesSupreme Court of the United States · 1926
- Tyrone Gaither v. United States of America, Charles Tatum v. United StatesCourt of Appeals for the D.C. Circuit · 1969
- Dodge v. United StatesCourt of Appeals for the Second Circuit · 1919
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Milan Bagaric, Mile Markich, Ante Ljubas, Vinko Logarusic, Ranko Primorac, and Drago SudarCourt of Appeals for the Second Circuit · 1983
- United States v. Harry BernsteinCourt of Appeals for the Second Circuit · 1976
- United States v. Salvatore Cirami, Salvatore Cirami & Margaret CiramiCourt of Appeals for the Second Circuit · 1976
- Fed. Sec. L. Rep. P 96,069 United States of America v. Howard Smolar, Edward Vanasco, and Sumner H. WoodrowCourt of Appeals for the First Circuit · 1977
- United States v. John McGrathCourt of Appeals for the Second Circuit · 1977
15 more not listed; retrieve them via the Exa API.